SB Financial (SBFG) 10-K 8 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Feb. 23, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Financial Statement Error Correction [Flag]	false
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Documents Incorporated by Reference [Text Block]	Portions of the Registrant’s definitive Proxy Statement for its Annual Meeting of Shareholders to be held on April 17, 2024 are incorporated by reference into Part III of this Annual Report on Form 10-K.
Entity Information [Line Items]
Entity Registrant Name	SB FINANCIAL GROUP, INC.
Entity Central Index Key	0000767405
Entity File Number	001-36785
Entity Tax Identification Number	34-1395608
Entity Incorporation, State or Country Code	OH
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Public Float			$ 85.9
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	401 Clinton Street
Entity Address, City or Town	Defiance
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	43512
Entity Phone Fax Numbers [Line Items]
City Area Code	(419)
Local Phone Number	783-8950
Entity Listings [Line Items]
Title of 12(b) Security	Common Shares, No Par Value
Trading Symbol	SBFG
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		6,787,451

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Auditor [Table]
Auditor Name	FORVIS, LLP
Auditor Firm ID	686
Auditor Location	Indianapolis, Indiana

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 22,965	$ 27,817
Interest bearing time deposits	1,535	2,131
Available-for-sale securities	219,708	238,780
Loans held for sale	2,525	2,073
Loans, net of unearned income	1,000,212	962,075
Allowance for credit losses	(15,786)	(13,818)
Premises and equipment, net	21,378	22,829
Federal Reserve and Federal Home Loan Bank Stock, at cost	7,279	6,326
Foreclosed assets and other assets held for sale, net	511	777
Interest receivable	4,657	4,091
Goodwill	23,239	23,239
Cash value of life insurance	29,121	28,870
Mortgage servicing rights	13,906	13,503
Other assets	11,999	16,940
Total assets	1,343,249	1,335,633
Deposits
Non interest bearing demand	228,713	256,799
Interest bearing demand	166,413	191,719
Savings	216,965	191,272
Money market	202,605	255,995
Time deposits	255,509	190,880
Total deposits	1,070,205	1,086,665
Repurchase agreements	13,387	14,923
Federal Home Loan Bank advances	83,600	60,000
Trust preferred securities	10,310	10,310
Subordinated debt net of issuance costs	19,642	19,594
Interest payable	2,443	769
Other liabilities	19,320	24,944
Total liabilities	1,218,907	1,217,205
Commitments & Contingent Liabilities
Shareholders’ Equity
Preferred stock, no par value; authorized 200,000 shares; 2023 - 0 shares outstanding, 2022 - 0 shares outstanding
Common stock, no par value; 2023 - 10,500,000 shares authorized, 8,525,375 shares issued; 2022 - 10,500,000 shares authorized, 8,525,375 shares issued	61,319	61,319
Additional paid-in capital	15,124	15,087
Retained earnings	108,486	101,966
Accumulated other comprehensive loss	(29,831)	(32,120)
Treasury stock, at cost; (2023 - 1,756,733 common shares; 2022 - 1,589,913 common shares)	(30,756)	(27,824)
Total shareholders’ equity	124,342	118,428
Total liabilities and shareholders’ equity	$ 1,343,249	$ 1,335,633

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares shares in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)
Preferred stock, shares authorized	200,000	200,000
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)
Common stock, shares authorized	10,500,000	10,500,000
Common stock, shares issued	8,525,375	8,525,375
Treasury stock shares	1,756,733	1,589,913

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans
Taxable	$ 51,407	$ 38,238
Tax exempt	483	335
Securities
Taxable	5,245	5,174
Tax exempt	170	198
Other interest income	847	624
Total interest income	58,152	44,569
Interest Expense
Deposits	14,708	3,477
Repurchase agreements & other	74	39
Federal Home Loan Bank advance expense	2,603	515
Trust preferred securities expense	716	361
Subordinated debt expense	778	778
Total interest expense	18,879	5,170
Net Interest Income	39,273	39,399
Provision for credit losses - loans	688
Provision for unfunded commitments	(373)
Total provision for credit losses	315
Net interest income after provision for loan losses	38,958	39,399
Noninterest Income
Wealth management fees	3,532	3,728
Customer service fees	3,403	3,378
Gain on sale of mortgage loans & OMSR	3,609	4,298
Mortgage loan servicing fees, net	2,101	2,964
Gain on sale of non-mortgage loans	429	566
Title insurance income	1,635	2,229
Net gain on sale of securities	1,453
Other income	1,559	1,068
Total noninterest income	17,721	18,231
Noninterest Expense
Salaries and employee benefits	22,777	24,142
Net occupancy expense	3,096	2,993
Equipment expense	4,078	3,616
Data processing fees	2,659	2,510
Professional fees	3,024	3,214
Marketing expense	782	911
Telephone and communications	501	474
Postage and delivery expense	432	422
State, local and other taxes	949	1,082
Employee expense	631	613
Other expense	3,033	2,337
Total noninterest expense	41,962	42,314
Income before income tax	14,717	15,316
Provision for income taxes	2,622	2,795
Net Income	$ 12,095	$ 12,521
Basic earnings per common share (in Dollars per share)	$ 1.77	$ 1.79
Diluted earnings per common share (in Dollars per share)	$ 1.75	$ 1.77

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 12,095	$ 12,521
Other comprehensive income (loss)
Gross unrealized holding gain (loss) arising in the period	2,897	(38,323)
Related tax benefit	(608)	8,048
Net effect on other comprehensive income (loss)	2,289	(30,275)
Total comprehensive income (loss)	$ 14,384	$ (17,754)

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity - USD ($) $ in Thousands	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Total
Balance at Dec. 31, 2021	$ 54,463	$ 14,944	$ 99,716	$ (1,845)	$ (22,349)	$ 144,929
Net income			12,521			12,521
Other comprehensive income (loss)				(30,275)		(30,275)
Stock dividends on common (344,663 shares)	6,856		(6,864)			(8)
Dividends on common			(3,407)			(3,407)
Restricted stock vesting		(425)			425
Repurchased stock					(5,900)	(5,900)
Stock based compensation expense		568				568
Balance at Dec. 31, 2022	61,319	15,087	101,966	(32,120)	(27,824)	118,428
Net income			12,095			12,095
Other comprehensive income (loss)				2,289		2,289
CECL initial adjustment			(1,991)			(1,991)
Dividends on common			(3,584)			(3,584)
Restricted stock vesting		(539)			539
Repurchased stock					(3,471)	(3,471)
Stock based compensation expense		576				576
Balance at Dec. 31, 2023	$ 61,319	$ 15,124	$ 108,486	$ (29,831)	$ (30,756)	$ 124,342

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders’ Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Stockholders' Equity [Abstract]
Cash dividends on common, per share (in Dollars per share)	$ 0.52	$ 0.48
Repurchased stock, shares	244,325,000	317,356,000
Stock dividends on common, shares		344,663,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Activities
Net Income	$ 12,095	$ 12,521
Items not requiring (providing) cash
Depreciation and amortization	2,235	2,196
Provision for credit losses	315
Expense of share-based compensation plan	576	568
Amortization of premiums and discounts on securities	522	897
Amortization of intangible assets	90	69
Amortization of originated mortgage servicing rights	1,242	1,749
Impairment (recovery) of mortgage servicing rights	50	(1,279)
Deferred income taxes	1,878	2,709
Proceeds from sale of loans held for sale	161,183	189,515
Originations of loans held for sale	(159,292)	(181,192)
Gain from sale of loans	(4,038)	(4,864)
Net gains on sales of securities	(1,453)
Changes in
Interest receivable	(566)	(1,171)
Other assets	3,876	(2,014)
Interest payable & other liabilities	(4,724)	5,865
Net cash provided by operating activities	13,989	25,569
Investing Activities
Purchases of available-for-sale securities	(723)	(50,618)
Proceeds from maturities of interest bearing time deposits	596	512
Proceeds from maturities of available-for-sale securities	22,170	35,878
Net change in loans	(38,736)	(139,670)
Purchase of premises, equipment	(958)	(1,896)
Proceeds from bank owned life insurance	398
Purchase of bank owned life insurance		(10,500)
Purchase of Federal Reserve and Federal Home Loan Bank Stock	(953)	(1,023)
Proceeds from sale of foreclosed assets	816	1,646
Net cash used in investing activities	(17,390)	(165,671)
Financing Activities
Net decrease in demand deposits, money market, interest checking & savings accounts	(81,089)	(60,756)
Net increase in time deposits	64,629	34,376
Net decrease in securities sold under agreements to repurchase	(1,536)	(397)
Proceeds from Federal Home Loan Bank advances	810,500	232,000
Repayment of Federal Home Loan Bank advances	(786,900)	(177,500)
Stock repurchase plan	(3,471)	(5,900)
Dividends on common shares	(3,584)	(3,415)
Net cash provided by (used in) financing activities	(1,451)	18,408
Increase in cash and cash equivalents	(4,852)	(121,694)
Cash and cash equivalents, beginning of year	27,817	149,511
Cash and cash equivalents, end of year	22,965	27,817
Supplemental cash flow information
Interest paid	17,205	4,700
Supplemental non-cash disclosure
Transfer of loans to foreclosed assets	507	322
Stock dividends declared and paid		$ 6,856

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Organization and Summary of Significant Accounting Policies [Abstract]
Organization and Summary of Significant Accounting Policies	Note 1: Organization and Summary of Significant Accounting Policies Organization and Nature of Operations SB Financial Group, Inc. (“SB Financial”) is a financial holding company whose principal activity is the ownership and management of its wholly-owned subsidiaries, The State Bank and Trust Company (“State Bank”), SBFG Title, LLC dba Peak Title Agency (“SBFG Title”), SB Captive, Inc. (“SB Captive”), RFCBC, Inc. (“RFCBC”), Rurbanc Data Services, Inc. dba RDSI Banking Systems (“RDSI”), Rurban Statutory Trust II (“RST II”), and SBFG Mortgage, LLC. State Bank owns all the outstanding stock of Rurban Mortgage Company (“RMC”) and State Bank Insurance, LLC (“SBI”). The “Company” refers to SB Financial and its consolidated subsidiaries collectively, except where the context indicates the reference relates solely to the registrant, SB Financial. The Company is primarily engaged in providing a full range of banking and wealth management services to individual and corporate customers primarily located in Ohio, Indiana, and Michigan. The Company is subject to competition from other financial institutions in its market areas. The Company is regulated by certain federal and state agencies and undergoes periodic examinations by those regulatory authorities. Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company, State Bank, SBFG Title, SB Captive, RFCBC, RDSI, RMC, RST II, SBFG Mortgage, LLC, and SBI. All significant intercompany accounts and transactions were eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the ACL, loan servicing rights, and fair value of financial instruments. Significant Accounting Policies Cash Equivalents The Company considers all liquid investments with original maturities of three months or less to be cash equivalents. At December 31, 2023 and 2022, cash equivalents consisted primarily of interest-bearing and noninterest bearing demand deposit balances held by correspondent banks. At December 31, 2023, the Company’s correspondent cash accounts exceeded federally insured limits by $.4 million. Additionally, the Company had approximately $5.9 million of cash held by the Federal Reserve Bank (“FRB”) and the Federal Home Loan Bank (“FHLB”), which is not federally insured. Securities Available-for-sale securities, which include any debt security for which the Company has no immediate plan to sell but which may be sold in the future, are carried at fair value. Unrealized gains and losses are recorded, net of related income tax effects, in other comprehensive income. Amortization of premiums and accretion of discounts are recorded as interest income from securities. Realized gains and losses are recorded as net security gains (losses). Gains and losses on sales of securities are determined on the specific-identification method. The Company has made a policy election to exclude accrued interest from the amortized cost basis of securities and report accrued interest separately in other assets on the consolidated balance sheets. A security is placed on nonaccrual status at the time any principal or interest payments become more than 90 days delinquent or if full collection of interest or principal becomes uncertain. Accrued interest for a security placed on nonaccrual is reversed against interest income. There was no accrued interest related to securities reversed against interest income for the years ended December 31, 2023 or 2022. Allowance for Credit Losses – Available-for-Sale Securities For available-for-sale securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income as a provision for credit losses. For available-for-sale securities that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an ACL is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Changes in the ACL are recorded as provision for (or reversal of) credit losses. Available-for-sale securities are charged-off against the allowance or, in the absence of any allowance, written down through income when deemed uncollectible by management or when either of the aforementioned criteria regarding intent or requirement to sell is met. At December 31, 2023, no ACL on available-for-sale securities was recorded. Management has made the accounting policy election to exclude accrued interest receivable on available-for-sale securities from the estimate of credit losses. Accrued interest receivable on available-for-sale debt securities totaled $0.7 million at December 31, 2023. Should the decline in fair value be the result of credit losses or other factors, the security would be moved into a nonaccrual status and all accrued interest be reversed. Mortgage Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income. The Company utilizes third-party hedges to minimize the impact of interest rate risk fluctuations, and their impact is realized through noninterest income. Loans Loans that management has the intent and ability to hold for the foreseeable future, or until maturity or payoffs, are reported at their outstanding principal balances adjusted for any charge offs, the ACL, any deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. Interest income is reported on the interest method and includes amortization of net deferred loan fees and costs over the loan term. Generally, loans are placed on nonaccrual status not later than 90 days past due. Past due status is based on the contractual terms of the loan. All interest accrued, but not collected for loans that are placed on nonaccrual or charged off, is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured. Allowance for Credit Losses - Loans The ACL is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes that the uncollectability of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the ACL using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as changes in environmental conditions, such as changes in unemployment rates, property values, or other relevant factors. The Company measures expected credit losses for loans on a pooled basis when similar risk characteristics exist. The Company has identified the following portfolio segments: ● Commercial & Industrial ● Commercial Real Estate - Owner Occupied ● Commercial Real Estate – Nonowner Occupied ● Agricultural ● Residential Real Estate ● Home Equity Line of Credit (HELOCs) ● Consumer The Company utilizes a Discounted Cash Flow (“DCF”) method to estimate the quantitative portion of the ACL for all loan pools evaluated on a collective pooled basis, with the exception of the credit card portfolio, which was estimated using the Remaining Life Method. For each segment, a Loss Driver Analysis (“LDA”) was performed in order to identify appropriate loss drivers and create a regression model for use in forecasting cash flows. The LDA utilized the Company’s own Federal Financial Institutions Examination Council’s (“FFIEC”) Call Report data, as well as peer institution data. In creating the DCF model, the Company has established a one-year reasonable and supportable forecast period with a one-year straight line reversion to the long-term historical average. The Company’s own loan-level loss data contained within the model is being supplemented with peer data in most loan pools as there was not sufficient loan-level detail from prior cycles reflecting similar economic conditions as the forecasted loss drivers to result in a sound calculation. Key inputs into the DCF model include loan-level detail, including the amortized cost basis of individual loans, payment structure, loss history, and forecasted loss drivers. The Company utilizes data from Federal Reserve Economic Data (“FRED”) to provide economic forecasts under various scenarios, which are applied to loan pools to reflect credit risk in the current economic environment. Additional key assumptions in the DCF model include the probability of default (“PD”), loss given default (“LGD”), and prepayment/curtailment rates. When possible, the Company utilizes its own PDs for the reasonable and supportable forecast period. When it is not possible to use the Company’s own PDs, the LDA is utilized to determine PDs based on the forecasted economic factors. When possible, the Company utilizes its own LGDs for the reasonable and supportable forecast period. When it is not possible to use the Company’s own LGDs, the LGD is derived using a method referred to as Frye Jacobs. The Frye Jacobs method is a mathematical formula that traces the relationship between LGD and PD over time and projects the LGD based on the level of PD forecasted. In all cases, the Frye Jacobs method is utilized to calculate LGDs during the reversion period and long-term historical average. Benchmark prepayment and curtailment rates were used in the ACL estimate. Management also considers further adjustments to historical loss information for current conditions and reasonable and supportable forecasts that differ from the conditions that exist for the period over which historical information is evaluated as well as other changes in qualitative factors not inherently considered in the quantitative analyses. A number of factors are considered including economic forecast uncertainty, credit quality trends, valuation trends, concentration risk, quality of loan review, changes in personnel, impact of rising interest rates, external factors and other considerations. The resulting qualitative adjustments are applied to the relevant collectively evaluated loan pools. The qualitative analysis increases or decreases the allowance allocation for each loan pool based on the assessment of factors described above. During each reporting period, management also considers the need to adjust the baseline lifetime loss rates for factors that may cause expected losses to differ from those experienced in the historical loss periods. Loans that do not share risk characteristics are evaluated on an individual basis. When management determines that foreclosure is probable and the borrower is experiencing financial difficulty, the expected credit losses are based on the fair value of collateral at the reporting dated adjusted for selling costs as appropriate. The Company is also required to consider expected credit losses associated with loan commitments over the contractual period in which it is exposed to credit risk on the underlying commitments. Any allowance for off-balance sheet credit exposures is reported in Other liabilities on the Company’s consolidated balance sheet and is increased or decreased through a provision for credit loss expense on the Company’s consolidated statement of income. The calculation includes consideration of the likelihood that funding will occur and forecasted credit losses on commitments expected to be funded over their estimated lives. The allowance is calculated using the same methodology, inputs and assumptions as the funded portion of loans at the segment level applied to the amount of commitments expected to be funded. While the Company’s policies and procedures used to estimate the ACL, as well as the resultant provision for credit losses charged to income, are considered adequate by management and are reviewed periodically by regulators, model validators and internal audit, they are necessarily approximate and imprecise. There are factors beyond the Company’s control, such as changes in projected economic conditions, real estate markets or particular industry conditions, which may materially impact asset quality and the adequacy of the ACL and thus the resulting provision for credit losses. Premises and Equipment Depreciable assets are stated at cost less accumulated depreciation. Depreciation is charged to expense using the straight-line method for buildings and equipment over the estimated useful lives of the assets. Leasehold improvements are capitalized and depreciated using the straight-line method over the terms of the respective leases. Long-lived Asset Impairment The Company evaluates the recoverability of the carrying value of long-lived assets whenever events or circumstances indicate the carrying amount may not be recoverable. If a long-lived asset is tested for recoverability and the undiscounted estimated future cash flows expected to result from the use and eventual disposition of the asset is less than the carrying amount of the asset, the asset’s cost is adjusted to fair value and an impairment loss is recognized as the amount by which the carrying amount of a long-lived asset exceeds its fair value. Federal Reserve Bank (FRB) and Federal Home Loan Bank (FHLB) Stock FRB and FHLB stock are required investments for institutions that are members of the FRB and FHLB systems. The required investment in the common stock is based on a predetermined formula, carried at cost and evaluated for impairment. Foreclosed Assets and Other Assets Held for Sale Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less costs to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of the carrying amount or the fair value less cost to sell. Revenue and expenses from operations related to foreclosed assets and changes in the valuation allowance are included in net income or expense from foreclosed assets. Goodwill Goodwill is tested for impairment annually or upon a triggering event. If the implied fair value of goodwill is lower than its carrying amount, goodwill impairment is indicated and goodwill is written down to its implied fair value. Core Deposits and Other Intangibles Intangible assets are being amortized on a straight-line basis over weighted-average periods ranging from one to eight years. Such assets are periodically evaluated as to the recoverability of their carrying value. Purchased software is being amortized using the straight-line method over periods ranging from one to three years. Derivatives The Company enters into forward contracts for the future delivery of mortgage loans to third-party investors and enters into interest rate lock commitments (“IRLCs”) with potential borrowers to fund specific mortgage loans that will be sold into the secondary market. The forward contracts are entered into in order to economically hedge the effect of changes in interest rates resulting from the Company’s commitment to fund the loans. The IRLCs and forward contracts are not designated as accounting hedges and are recorded at fair value with the changes in fair value reflected in noninterest income on the consolidated statements of income. The fair value of derivative instruments with a positive fair value are reported in accrued income and other assets in the consolidated balance sheets, while the derivative instruments with a negative fair value are reported in accrued expenses and other liabilities in the consolidated balance sheets. For exchange-traded contracts, fair value is based on quoted market prices. For non-exchange traded contracts, fair value is based on dealer quotes, pricing models, discounted cash flow methodologies or similar techniques for which the determination of fair value may require significant management judgment or estimation. Mortgage Servicing Rights Mortgage servicing assets are recognized separately when rights are acquired through purchase or through sale of financial assets. Under the servicing assets and liabilities accounting guidance (Accounting Standards Codification “ASC” 806-50), servicing rights from the sale or securitization of loans originated by the Company are initially measured at fair value at the date of transfer. The Company subsequently measures each class of servicing asset using the amortization method. Under the amortization method, servicing rights are amortized in proportion to and over the period of estimated net servicing income. The amortized assets are assessed for impairment based on fair value at each reporting date. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost of service, the discount rate, the custodial earning rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. These variables change from quarter to quarter as market conditions and projected interest rates change, and may have an adverse impact on the value of the mortgage servicing right and may result in a reduction to noninterest income. Each class of separately recognized servicing assets subsequently measured using the amortization method is evaluated and measured for impairment. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the carrying amount of the servicing assets for that tranche. The valuation allowance is adjusted to reflect changes in the measurement of impairment after the initial measurement of impairment. Changes in valuation allowances are reported with “Mortgage loan servicing fees, net” in the income statement. Fair value in excess of the carrying amount of servicing assets for that stratum is not recognized. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income. Share-Based Employee Compensation Plan At December 31, 2023 and 2022, the Company had a share-based employee compensation plan (see Note 18 to the Consolidated Financial Statements). Transfers of Financial Assets Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company – put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before the maturity or the ability to unilaterally cause the holder to return specific assets. Income Taxes The Company accounts for income taxes in accordance with income tax accounting guidance (ASC 740). The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. Uncertain tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the term “upon examination” also includes resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgment. The Company recognizes interest and penalties on income taxes as a component of income tax expense. The Company files consolidated income tax returns with its subsidiaries. With a few exceptions, the Company is no longer subject to U.S. Federal, State and Local examinations by tax authorities for the years before 2020. As of December 31, 2023, the Company had no uncertain income tax positions. Treasury Shares Treasury stock is stated at cost. Cost is determined by the weighted-average cost method. Earnings Per Share Earnings per share (“EPS”) is computed using the two-class method. Basic EPS represent income available to common shareholders divided by the weighted-average number of common shares outstanding during each period. Diluted EPS reflect additional potential common shares that may be issued by the Company related solely to outstanding stock options or awards which are determined using the treasury stock method. Treasury stock shares are not deemed outstanding for EPS calculations. Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss), net of applicable income taxes. Other comprehensive income (loss) includes unrealized appreciation (depreciation) on available-for-sale securities. AOCI consists solely of the cumulative unrealized gains and losses on available-for-sale securities net of income tax. Subordinated Debt At December 31, 2023, the Company had subordinated debt obligations of $20.0 million related to its 3.65% Fixed to Floating Rate Subordinated Notes due 2031, which were issued and sold by the Company on May 27, 2021. The Subordinated Notes were issued in order to provide additional funds for various corporate obligations of the Company, including share buybacks, acquisition costs and organic asset growth (see Note 13 to the Consolidated Financial Statements). Revenue Recognition The Company recognizes revenues as they are earned based on contractual terms, as transactions occur, or services are provided and collectability is reasonably assured. The Company’s principal source of revenue is interest income from loans and leases and investment securities. The Company also earns noninterest income from various banking and financial services offered through State Bank. Interest income is the largest source of revenue for the Company and is primarily recognized on an accrual basis. Noninterest income is earned through a variety of financial and transaction services provided to corporate and consumer clients such as trust and wealth advisory, deposit account, debit card, mortgage banking and title insurance. Adoption of New Accounting Standards: ASU No. 2016-13: Financial Instruments – Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments On January 1, 2023, the Company adopted ASU 2016-13 - Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) (“ASC 326”) as amended. The new accounting guidance in this ASU replaces the incurred loss methodology with an expected loss methodology, which is referred to as the current expected credit loss (“CECL”) methodology. The CECL methodology is applicable to the measurement of credit losses on financial assets measured at amortized cost, including loan receivables and held-to-maturity (“HTM”) debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments that are noncancellable), and net investments in leases recognized by a lessor. The CECL methodology requires an entity to estimate credit losses over the life of an asset or off-balance sheet credit exposure. In addition, CECL made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities if management determines that the Company does not intend to sell and it is more likely than not, that the Company will not be required to sell the securities. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning on or after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The transition adjustment of the CECL adoption included an increase in the ACL of $1.4 million and an increase of $1.1 million to establish a reserve for unfunded commitments, with a $2.0 million decrease to retained earnings, and $0.5 million of deferred tax being recorded as part of the deferred tax asset in the Company’s consolidated balance sheet. The following table details the impact of the adoption of ASC 326: January 1, 2023 ($ in thousands) Pre-ASC 326 adoption Impact of As reported Cummulative Effect on Retained Earnings Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907 ASU No. 2022-02: Financial Instruments – Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures On January 1, 2023, the Company adopted ASU 2022-02 Financial Instruments - Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures, which removed the existing measurement and disclosure requirements for loans considered to be Troubled Debt Restructurings (“TDRs”) and added additional disclosure requirements related to modifications provided to borrowers experiencing financial difficulty. Prior to adoption of ASU 2022-02, a change in contractual terms of a loan where a borrower was experiencing financial difficulty and received a concession not available through other sources was required to be disclosed as a TDR, whereas now a borrower that is experiencing financial difficulty and receives a modification in the form of principal forgiveness, interest rate reduction, an other-than-insignificant payment delay or a term extension in the current period needs to be disclosed. The amendment was adopted prospectively and had no impact on the Company’s consolidated financial statements aside from additional and revised financial statement disclosures (See Note 4 to the Consolidated Financial Statements). ASU No. 2020-04: Reference Rate Reform – Facilitation of the Effects of Reference Rate Reform on Financial Reporting (Topic 848) This guidance provides temporary options to ease the potential burden in accounting for reference rate reform. It is intended to help stakeholders during the global market-wide reference rate transition period. The guidance is effective as of March 12, 2020 through December 31, 2022. However, a deferral of the implementation of the Reference Rate Reform was issued in December of 2022, which extends the implementation to December 31, 2024. The Company has implemented a replacement for the reference rate and has determined that the changes did not have a material impact on the Company’s consolidated financial statements. ASU No. 2023-02: Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (ASU 2023-02). This ASU permits reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization if certain conditions are met. A reporting entity makes an accounting policy election to apply the proportional amortization method on a tax-credit-by-tax-credit-program basis rather than electing to apply the proportional amortization method at the reporting entity level or to individual investments. The Company adopted the standard using a modified retrospective transition approach to the amendments related to our low income housing tax credit (“LIHTC”) investments that are eligible to apply proportional amortization. The adoption of this standard did not have a material effect on the Company’s operating results or financial condition. Accounting Standards not yet adopted: ASU No. 2023-09: Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” The amendments in this update address investor requests for more transparency about income tax information through improvements to income tax disclosures, primarily related to effective tax rate reconciliation and information related to income taxes paid, among certain other amendments to improve the effectiveness of such disclosures. The amendm

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Share	Note 2: Earnings Per Share EPS is computed using the two-class method. Basic EPS is computed by dividing net income available to common shareholders by the weighted-average number of common shares outstanding during the applicable period, excluding participating securities. Participating securities include non-vested restricted stock awards. Non-vested restricted stock awards are considered participating securities to the extent the holders of these securities receive non-forfeitable dividends at the same rate as holders of common shares. Diluted EPS is computed using the weighted-average number of shares determined for the basic EPS plus the dilutive effect of stock compensation using the treasury stock method. EPS for the years ended December 31, 2023 and 2022 is computed as follows: Twelve Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 3,584 $ 3,412 Undistributed earnings allocated to common shares 8,482 9,082 Net earnings allocated to common shares 12,066 12,494 Net earnings allocated to participating securities 29 27 Net Income allocated to common shares and participating securities $ 12,095 $ 12,521 Weighted average shares outstanding for basic earnings per share 6,829 7,005 Dilutive effect of stock compensation 88 73 Weighted average shares outstanding for diluted earnings per share 6,917 7,078 Basic earnings per common share $ 1.77 $ 1.79 Diluted earnings per common share $ 1.75 $ 1.77 There were no anti-dilutive shares in 2023 or 2022. On January 10, 2022, the Company announced that its board of directors had declared a 5 percent common stock dividend payable on February 4, 2022, to shareholders of record as of January 21, 2022. Holders of the Company’s common shares as of the record date received one additional common share for every twenty common shares held on the record date. No fractional shares were issued, and shareholders received cash for such fractional interests based on the closing price of $19.89 of the Company’s common shares on the record date.

Available-for-Sale Securities

Available-for-Sale Securities	12 Months Ended
	Dec. 31, 2023
Available-for-Sale Securities [Abstract]
Available-for-Sale Securities	Note 3: Available-for-Sale Securities The amortized cost and appropriate fair values, together with gross unrealized gains and losses, of available-for-sale securities are as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value December 31, 2023 U.S. Treasury and Government agencies $ 7,339 $ 1 $ (823 ) $ 6,517 Mortgage-backed securities 221,717 3 (32,853 ) 188,867 State and political subdivisions 11,212 8 (1,322 ) 9,898 Other corporate securities 17,200 - (2,774 ) 14,426 Totals $ 257,468 $ 12 $ (37,772 ) $ 219,708 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2022 U.S. Treasury and Government agencies $ 7,636 $ - $ (872 ) $ 6,764 Mortgage-backed securities 241,741 4 (35,910 ) 205,835 State and political subdivisions 12,862 10 (1,769 ) 11,103 Other corporate securities 17,200 - (2,122 ) 15,078 Totals $ 279,439 $ 14 $ (40,673 ) $ 238,780 The amortized cost and fair value of securities available-for-sale at December 31, 2023, by contractual maturity, are shown below. Expected maturities differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair ($ in thousands) Cost Value Within one year $ 809 $ 800 Due after one year through five years 1,903 1,839 Due after five years through ten years 24,483 20,824 Due after ten years 8,556 7,378 35,751 30,841 Mortgage-backed securities 221,717 188,867 Totals $ 257,468 $ 219,708 The fair value of securities pledged as collateral, to secure public deposits and for other purposes, was $89.7 million at December 31, 2023, and $53.9 million at December 31, 2022. Securities delivered for repurchase agreements (not included above) were $19.7 million at December 31, 2023 and $17.8 million at December 31, 2022. During the 4th quarter of 2023, the Company sold all of the equity shares it owned in Visa Class “B” shares. As a result of this sale, the Company no longer owns any Visa Class B shares. The carrying value of the Visa Class B shares on the Company’s balance sheet was nominal as the Company had a historical cost basis of $0.01 per share. After transaction costs, the Company realized a pre-tax gain on the sale of $1.45 million. Certain investments in debt securities are reported in the financial statements at an amount less than their historical cost. There were 139 securities and 144 securities reported with amounts less than their historical value at December 31, 2023 and 2022, respectively. Total fair value of these investments was $217.0 million and $235.5 million at December 31, 2023 and 2022, respectively, which was approximately 99 percent and 99 percent, respectively, of the Company’s available-for-sale investment portfolio. The following tables present securities with unrealized losses at December 31, 2023 and 2022: ($ in thousands) Less than 12 Months 12 Months or Longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2023 U.S. Treasury and Government agencies $ - $ - $ 6,022 $ (823 ) $ 6,022 $ (823 ) Mortgage-backed securities - - 188,508 (32,853 ) 188,508 (32,853 ) State and political subdivisions - - 8,541 (1,322 ) 8,541 (1,322 ) Other corporate securities - - 13,926 (2,774 ) 13,926 (2,774 ) Totals $ - $ - $ 216,997 $ (37,772 ) $ 216,997 $ (37,772 ) Less than 12 Months 12 Months or Longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2022 U.S. Treasury and Government agencies $ 3,788 $ (452 ) $ 2,974 $ (420 ) $ 6,762 $ (872 ) Mortgage-backed securities 52,351 (5,234 ) 153,055 (30,676 ) 205,406 (35,910 ) State and political subdivisions 7,461 (1,370 ) 1,268 (399 ) 8,729 (1,769 ) Other corporate securities 12,015 (1,736 ) 2,564 (386 ) 14,579 (2,122 ) Totals $ 75,615 $ (8,792 ) $ 159,861 $ (31,881 ) $ 235,476 $ (40,673 ) Based on evaluation of available evidence, including recent changes in market interest rates, credit rating information and information obtained from regulatory filings, management believes the declines in fair value for these securities are temporary. Management reviews these securities on a quarterly basis and evaluates if any security has a fair value less than its amortized cost. Once these securities are identified, management determines whether a decline in fair value resulted from a credit loss or other factors. In making the assessment, the Company may consider various factors including the extent to which fair value is less than amortized cost, performance on any underlying collateral, downgrades in the ratings of the security by a rating agency, the failure of the issuer to make scheduled interest or principal payments and adverse conditions specifically related to the security. If the assessment indicates that a credit loss exists, a provision is recorded to the ACL.

Loans and Allowance for Credit

Loans and Allowance for Credit Losses	12 Months Ended
	Dec. 31, 2023
Loans and Allowance for Credit Losses [Abstract]
Loans and Allowance for Credit Losses	Note 4: Loans and Allowance for Credit Losses The following tables present the categories of loans at December 31, 2023 and 2022: Total Loans ($ in thousands) 2023 2022 Commercial & industrial $ 126,716 $ 128,393 Commercial real estate - owner occupied 126,717 110,929 Commercial real estate - nonowner occupied 297,323 301,880 Agricultural 65,659 64,505 Residential real estate 318,123 291,368 Home equity line of credit (HELOC) 47,845 45,056 Consumer 17,829 19,944 Total loans 1,000,212 962,075 Allowance for credit losses (15,786 ) (13,818 ) Loans, net $ 984,426 $ 948,257 The Company makes commercial, agri-business, consumer and residential loans to customers throughout its defined market area. Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. Since a portion of the commitments may expire without being drawn upon, the total commitment amounts do not necessarily represent future cash requirements. Each customer’s creditworthiness is evaluated on a case-by-case basis. The amount of collateral obtained, if deemed necessary, is based on management’s credit evaluation of the customer. Collateral held varies, but may include accounts receivable, inventory, property, plant and equipment, commercial real estate and residential real estate. Standby letters of credit are conditional commitments issued by the Company to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements, including commercial paper, bond financing and similar transactions. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to customers. Listed below is a summary of loan commitments, unused lines of credit, and standby letters of credit as of December 31, 2023 and 2022. ($ in thousands) 2023 2022 Loan commitments and unused lines of credit $ 201,605 $ 221,668 Standby letters of credit 1,184 1,336 Totals $ 202,789 $ 223,004 The risk characteristics of each loan portfolio segment are as follows: Commercial & Industrial and Agricultural Commercial & industrial and agricultural loans are primarily based on the identified cash flows of the borrower and secondarily on the underlying collateral provided by the borrower. The cash flows of borrowers, however, may not be as expected and the collateral securing these loans may fluctuate in value. Most commercial loans are secured by the assets being financed or other business assets, such as accounts receivable or inventory, and may include a personal guarantee. Short-term loans may be made on an unsecured basis. In the case of loans secured by accounts receivable, the availability of funds for the repayment of these loans may be substantially dependent on the ability of the borrower to collect amounts due from its customers. Commercial Real Estate (Owner and Nonowner Occupied) Commercial real estate loans are viewed primarily as cash flow loans and secondarily as loans secured by real estate. Commercial real estate lending typically involves higher loan principal amounts and the repayment of these loans is generally dependent on the successful operation of the property securing the loan or the business conducted on the property securing the loan. Commercial real estate loans may be more adversely affected by conditions in the real estate markets or in the general economy. The characteristics of properties securing the Company’s commercial real estate portfolio are diverse, but with geographic location almost entirely in the Company’s market area. Management monitors and evaluates commercial real estate loans based on collateral, geography and risk grade criteria. In general, the Company avoids financing single purpose projects unless other underwriting factors are present to help mitigate risk. In addition, management tracks the level of owner-occupied commercial real estate versus non-owner-occupied loans. Construction loans are underwritten utilizing feasibility studies, independent appraisal reviews and financial analysis of the developers and property owners. Construction loans are generally based on estimates of costs and value associated with the completed project. These estimates may be inaccurate. Construction loans often involve the disbursement of substantial funds with repayment substantially dependent on the success of the ultimate project. Sources of repayment for these types of loans may be pre-committed permanent loans from approved long-term lenders, sales of developed property or an interim loan commitment from the Company until permanent financing is obtained. These loans are closely monitored by on-site inspections and are considered to have higher risks than other real estate loans due to their ultimate repayment being sensitive to interest rate changes, governmental regulation of real property, general economic conditions and the availability of long-term financing. Residential Real Estate, Home Equity Line of Credit (“HELOC”) and Consumer Residential and consumer loans consist of two segments – residential mortgage loans and personal loans. Residential mortgage loans are secured by 1-4 family residences and are generally owner-occupied, and the Company generally establishes a maximum loan-to-value ratio and requires private mortgage insurance if that ratio is exceeded. HELOCs are typically secured by a subordinate interest in 1-4 family residences, and consumer personal loans are secured by consumer personal assets, such as automobiles or recreational vehicles. Some consumer personal loans are unsecured, such as small installment loans and certain lines of credit. Repayment of these loans is primarily dependent on the personal income of the borrowers, which can be impacted by economic conditions in their market areas, such as unemployment levels. Repayment can also be impacted by changes in property values on residential properties. Risk is mitigated by the fact that these loans are of smaller individual amounts and spread over a large number of borrowers. Allowance for Credit Losses (ACL) The ACL is an estimate of the expected credit losses on financial assets measured at amortized cost, which is measured using relevant information about past events, including historical credit loss experience on financial assets with similar risk characteristics, current conditions, and reasonable and supportable forecasts that affect the collectability of the remaining cash flows over the contractual term of the financial assets. A provision for credit losses is charged to operations based on management’s periodic evaluation of these and other pertinent factors. As a result of the adoption of ASC 326, the Company recorded a $1.4 million increase to the ACL as a cumulative-effect adjustment on January 1, 2023. The following table summarizes the activity related to the ACL for the twelve months ended December 31, 2023 under the CECL methodology. ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Balance, end Commercial & industrial $ 1,663 $ 230 $ - $ - $ 110 $ 2,003 Commercial real estate - owner occupied 1,696 54 - - 202 1,952 Commercial real estate - nonowner occupied 4,584 1,015 - - 119 5,718 Agricultural 611 (194 ) - - 23 440 Residential real estate 4,438 360 (53 ) 1 190 4,936 HELOC 547 (76 ) - - 39 510 Consumer 279 (17 ) (65 ) 25 5 227 Total $ 13,818 $ 1,372 $ (118 ) $ 26 $ 688 $ 15,786 Prior to the adoption of ASC 326 on January 1, 2023, the Company calculated the ACL under the incurred loss methodology. The following table contains disclosures related to the ACL for the year ended December 31, 2022 under this methodology. ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Balance, end Commercial & industrial $ 1,890 $ - $ - $ - $ (227 ) $ 1,663 Commercial real estate - owner occupied 2,564 - - - (868 ) 1,696 Commercial real estate - nonowner occupied 4,217 - - - 367 4,584 Agricultural 599 - - - 12 611 Residential real estate 3,515 - - - 923 4,438 HELOC 579 - (34 ) 47 (45 ) 547 Consumer 441 - - - (162 ) 279 Total $ 13,805 $ - $ (34 ) $ 47 $ - $ 13,818 The following table presents gross chargeoffs for the year ended December 31, 2023 by loan category and origination year. ($ in thousands) Term Loans by Year of Origination Revolving December 31, 2023 2023 2022 2021 2020 2019 Prior Loans Total Commercial & industrial $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - owner occupied - - - - - - - - Commercial real estate - nonowner occupied - - - - - - - - Agricultural - - - - - - - - Residential real estate - - 32 21 - - - 53 Home equity line of credit (HELOC) - - - - - - - - Consumer - 12 8 11 - - 34 65 $ - $ 12 $ 40 $ 32 $ - $ - $ 34 $ 118 Collateral dependent loans are loans for which the repayment is expected to be provided substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. The Company reviews individually evaluated loans for designation as collateral dependent loans, as well as other loans that management of the Company designates as having higher risk. These loans do not share common risk characteristics and are not included within the collectively evaluated loans for determining the ACL. The following table presents an analysis of collateral-dependent loans of the Company as of December 31, 2023. ($ in thousands) Collateral Type Allocated December 31, 2023 Real Estate Other Total Allowance Commercial & industrial $ 604 $ - $ 604 $ 97 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 284 - 284 40 Agricultural - - - - Residential real estate 1,023 - 1,023 18 HELOC - - - - Consumer - - - - Total $ 1,911 $ - $ 1,911 $ 155 Under CECL, for collateral dependent loans, the Company has adopted the practical expedient to measure the ACL based on the fair value of collateral. The ACL is calculated on an individual loan basis based on the shortfall between the fair value of the loan’s collateral, which is adjusted for liquidation costs/discounts, and amortized cost. If the fair value of the collateral exceeds the amortized cost, no allowance is required. The following table disaggregates the allowance for loan losses and recorded investment in loans by impairment methodology under the incurred loss methodology as of December 31, 2022. December 31, 2022 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance for loan losses: Ending allowance attributable to loans: Individually evaluated for impairment $ - $ - $ - $ 138 $ 2 $ 140 Collectively evaluated for impairment $ 1,663 $ 6,280 $ 611 $ 4,300 $ 824 $ 13,678 Totals $ 1,663 $ 6,280 $ 611 $ 4,438 $ 826 $ 13,818 Loans: Individually evaluated for impairment $ 204 $ 347 $ - $ 2,863 $ 114 $ 3,528 Collectively evaluated for impairment $ 128,189 $ 412,462 $ 64,505 $ 288,505 $ 64,886 $ 958,547 Totals $ 128,393 $ 412,809 $ 64,505 $ 291,368 $ 65,000 $ 962,075 Credit Risk Profile The Company categorizes loans into risk categories (loan grades) based on relevant information about the ability of borrowers to service their debt such as current financial information, historical payment experience, credit documentation, public information and current economic trends, among other factors. The Company analyzes loans individually by classifying the loans as to credit risk. This analysis includes loans with an outstanding balance greater than $100,000 and non-homogeneous loans, such as commercial and commercial real estate loans. This analysis is performed on a quarterly basis. The Company uses the following definitions for risk ratings: Pass (grades 1 – 4): Special Mention (grade 5): Substandard (grade 6): Doubtful (grade 7): Loss (grade 8): The Company evaluates the loan risk grading system definitions and allowance for credit loss methodology on an ongoing basis. The following table presents loan balances by credit quality indicators by year of origination as of December 31, 2023. ($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 17,239 $ 18,076 $ 19,143 $ 10,573 $ 7,449 $ 5,965 $ 45,831 $ 444 $ 124,720 Special Mention (5) - 731 - 64 - 140 201 - 1,136 Substandard (6) - 41 - - 25 137 - 80 283 Doubtful (7) 195 - 226 - 1 100 50 5 577 Loss (8) - - - - - - - - - Total $ 17,434 $ 18,848 $ 19,369 $ 10,637 $ 7,475 $ 6,342 $ 46,082 $ 529 $ 126,716 Commercial real estate - owner occupied Pass (1 - 4) $ 29,253 $ 21,427 $ 26,808 $ 12,931 $ 12,881 $ 20,409 $ 112 $ 173 $ 123,994 Special Mention (5) - - - 2,338 358 - - - 2,696 Substandard (6) - - - - - - - - - Doubtful (7) - - 26 - 1 - - - 27 Loss (8) - - - - - - - - - Total $ 29,253 $ 21,427 $ 26,834 $ 15,269 $ 13,240 $ 20,409 $ 112 $ 173 $ 126,717 Commercial real estate - nonowner occupied Pass (1 - 4) $ 52,915 $ 67,285 $ 47,658 $ 46,364 $ 30,561 $ 47,895 $ 2,377 $ - $ 295,055 Special Mention (5) - - - - 838 1,134 - - 1,972 Substandard (6) - - - - - 154 18 - 172 Doubtful (7) - - - - - 124 - - 124 Loss (8) - - - - - - - - - Total $ 52,915 $ 67,285 $ 47,658 $ 46,364 $ 31,399 $ 49,307 $ 2,395 $ - $ 297,323 Agricultural Pass (1 - 4) $ 9,496 $ 16,131 $ 12,940 $ 3,029 $ 1,859 $ 9,801 $ 12,403 $ - $ 65,659 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 9,496 $ 16,131 $ 12,940 $ 3,029 $ 1,859 $ 9,801 $ 12,403 $ - $ 65,659 Residential real estate Pass (1 - 4) $ 53,013 $ 110,531 $ 85,075 $ 31,558 $ 10,425 $ 22,564 $ 1,816 $ 1,300 $ 316,282 Special Mention (5) - - - - - - - - - Substandard (6) - - 361 54 485 920 - - 1,820 Doubtful (7) - - - - - 21 - - 21 Loss (8) - - - - - - - - - Total $ 53,013 $ 110,531 $ 85,436 $ 31,612 $ 10,910 $ 23,505 $ 1,816 $ 1,300 $ 318,123 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 46 $ 18 $ 85 $ 94 $ 40,932 $ 6,492 $ 47,667 Special Mention (5) - - - - - 59 20 99 178 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 46 $ 18 $ 85 $ 153 $ 40,952 $ 6,591 $ 47,845 Consumer Pass (1 - 4) $ 3,296 $ 5,142 $ 1,429 $ 740 $ 221 $ 128 $ 6,863 $ - $ 17,819 Special Mention (5) - - - 1 - - - - 1 Substandard (6) - 9 - - - - - - 9 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 3,296 $ 5,151 $ 1,429 $ 741 $ 221 $ 128 $ 6,863 $ - $ 17,829 Total Loans Pass (1 - 4) $ 165,212 $ 238,592 $ 193,099 $ 105,213 $ 63,481 $ 106,856 $ 110,334 $ 8,409 $ 991,196 Special Mention (5) - 731 - 2,403 1,196 1,333 221 99 5,983 Substandard (6) - 50 361 54 510 1,211 18 80 2,284 Doubtful (7) 195 - 252 - 2 245 50 5 749 Loss (8) - - - - - - - - - Total Loans $ 165,407 $ 239,373 $ 193,712 $ 107,670 $ 65,189 $ 109,645 $ 110,623 $ 8,593 $ 1,000,212 The following table presents loan balances by credit quality indicators and loan categories as of December 31, 2022. ($ in thousands) Commercial Commercial Commercial Agricultural Residential HELOC Consumer Total Pass (1 - 4) $ 127,727 $ 107,999 $ 296,611 $ 64,505 $ 288,028 $ 44,746 $ 19,915 $ 949,531 Special Mention (5) 394 2,930 4,899 - - - - 8,223 Substandard (6) 158 - 160 - 3,316 310 29 3,973 Doubtful (7) 114 - 210 - 24 - - 348 Loss (8) - - - - - - - - Total Loans $ 128,393 $ 110,929 $ 301,880 $ 64,505 $ 291,368 $ 45,056 $ 19,944 $ 962,075 The following tables present the Company’s loan portfolio aging analysis as of December 31, 2023 and 2022: ($ in thousands) 30-59 Days 60-89 Days Greater Than Total December 31, 2023 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 26 $ - $ 658 $ 684 $ 126,032 $ 126,716 Commercial real estate - owner occupied - - - - 126,717 126,717 Commercial real estate - nonowner occupied - - 29 29 297,294 297,323 Agricultural - - - - 65,659 65,659 Residential real estate - 222 395 617 317,506 318,123 HELOC - 8 67 75 47,770 47,845 Consumer 88 33 1 122 17,707 17,829 Total Loans $ 114 $ 263 $ 1,150 $ 1,527 $ 998,685 $ 1,000,212 30-59 Days 60-89 Days Greater Than Total December 31, 2022 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 23 $ 108 $ 114 $ 245 $ 128,148 $ 128,393 Commercial real estate - owner occupied - - - - 110,929 110,929 Commercial real estate - nonowner occupied 114 - 32 146 301,734 301,880 Agricultural - - - - 64,505 64,505 Residential real estate 98 411 1,287 1,796 289,572 291,368 HELOC 98 24 138 260 44,796 45,056 Consumer 61 26 22 109 19,835 19,944 Total Loans $ 394 $ 569 $ 1,593 $ 2,556 $ 959,519 $ 962,075 All loans past due 90 days are systematically placed on nonaccrual status. When a loan is moved to nonaccrual status, total unpaid interest accrued to date is reversed from income. Subsequent payments are applied to the outstanding principal balance with the interest portion of the payment recorded on the balance sheet as a contra-loan. Interest received on nonaccrual loans may be realized once all contractual principal amounts are received or when a borrower establishes a history of six consecutive timely principal and interest payments. It is at the discretion of management to determine when a loan is placed back on accrual status upon receipt of six consecutive timely payments. The categories of nonaccrual loans as of December 31, 2023 and December 31, 2022 are presented in the following table. 2023 2022 ($ in thousands) Nonaccrual loans with no allowance Nonaccrual loans with an allowance Total nonaccrual loans Total nonaccrual loans Commercial & industrial $ 651 $ 97 $ 748 $ 114 Commercial real estate - owner occupied 26 - 26 - Commercial real estate - nonowner occupied 141 - 141 210 Agricultural - - - - Residential real estate 1,694 18 1,712 3,020 Home equity line of credit (HELOC) 180 - 180 310 Consumer 11 - 11 28 Total loans $ 2,703 $ 115 $ 2,818 $ 3,682 Impaired Loans (Prior to the Adoption of ASC 326) Prior to the adoption of ASU 2016-13, a loan was considered impaired when, based on current information and events, it was probable that the Company would be unable to collect the scheduled payments of principal or interest when due according to the contractual terms of the loan agreement. Factors considered by management in determining impairment included payment status, collateral value and the probability of collecting scheduled principal and interest payments when due. Loans that experienced insignificant payment delays and payment shortfalls generally were not classified as impaired. Management determined the significance of payment delays and payment shortfalls on a case-by-case basis, taking into consideration each of the circumstances surrounding the loan and the borrower, including the length of the delay, the reasons for the delay, the borrower’s prior payment record and the amount of the shortfall in relation to the principal and interest owed. Impairment was measured on a loan-by-loan basis for commercial, agricultural, and construction loans by either the present value of expected future cash flows discounted at the loan’s effective interest rate, the loan’s obtainable market price or the fair value of the collateral if the loan is collateral dependent. Large groups of smaller balance homogenous loans were collectively evaluated for impairment. Accordingly, the Company did not separately identify individual consumer and residential loans for impairment measurements, unless such loans were the subject of a restructuring agreement due to financial difficulties of the borrower. Impaired loans less than $100,000 were included in groups of homogenous loans. These loans were evaluated based on delinquency status. Interest payments on impaired loans were typically applied to principal unless collectability of the principal amount was reasonably assured, in which case interest was recognized on a cash basis. The following table presents impaired loan activity for the twelve months ended December 31, 2022: ($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income Twelve Months Ended December 31, 2022 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 347 825 - 1,350 94 Agricultural - - - - - Residential real estate 1,491 1,558 - 1,793 65 HELOC 68 68 85 4 Consumer - - - - - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied - - - - - Agricultural - - - - - Residential real estate 1,372 1,372 138 1,424 43 HELOC 46 46 2 51 2 Consumer - - - - - Totals: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied $ 347 $ 825 $ - $ 1,350 $ 94 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,863 $ 2,930 $ 138 $ 3,217 $ 108 HELOC $ 114 $ 114 $ 2 $ 136 $ 6 Consumer $ - $ - $ - $ - $ - Modifications made to Borrowers Experiencing Financial Difficulty In the normal course of business, the Company may execute loan modifications with borrowers. These modifications are analyzed to determine whether the modification is considered concessionary, long term and made to a borrower experiencing financial difficulty. The Company’s modifications generally include interest rate adjustments, principal reductions, and amortization and maturity date extensions. These modifications provide the borrowers with short-term cash relief to allow them to improve their financial condition. If a loan modification is determined to be made to a borrower experiencing financial difficulty, the loan is considered collateral dependent and evaluated as part of the ACL as described above in the Allowance for Credit Losses section of this Note. For the twelve months ended December 31, 2023, the Company did not modify any loans made to borrowers experiencing financial difficulty. The Company had no commitments to lend to borrowers experiencing financial difficulty for which the Company had modified an existing loan as of December 31, 2023. Prior to the adoption of ASU 2022-02, the Company reported Troubled Debt Restructured loans (“TDRs”). TDRs are modified loans where a concession was provided to a borrower experiencing financial difficulties. Loan modifications are considered TDRs when the concessions provided are not available to the borrower through either normal channels or other sources. There were no new TDRs during the period ended December 31, 2022. The Company monitors loan payments on an on-going basis to determine if a loan is considered to have a payment default. Determination of payment default involves analyzing the economic conditions that exist for each customer and its ability to generate positive cash flows during the loan term. For the twelve-month period ended December 31, 2023, the Company had no loan modifications made to borrowers experiencing financial difficulty for which there was a payment default within the 12 months following the modification date. Unfunded Loan Commitments The Company maintains an allowance for off-balance sheet credit exposures such as unfunded balances for existing lines of credit, commitments to extend future credit, as well as both standby and commercial letters of credit when there is a contractual obligation to extend credit and when this extension of credit is not unconditionally cancellable (i.e. commitment cannot be canceled at any time). The allowance for off-balance sheet credit exposures is adjusted as a provision for credit loss expense. The estimate includes consideration of the likelihood that funding will occur, which is based on a historical funding study derived from internal information, and an estimate of expected credit losses on commitments expected to be funded over its estimated life, which are the same loss rates that are used in computing the ACL for loans. The ACL for unfunded loan commitments is classified on the balance sheet within Other liabilities. The following table presents the balance and activity in the ACL for unfunded loan commitments for the twelve months ended December 31, 2023 and 2022. ($ in thousands) 2023 2022 Balance, beginning of period $ - $ - Adjustment for adoption of ASU 2016-13 1,149 - Provision for unfunded commitments (373 ) - Balance, end of period $ 776 $ - Related Party Loans Loans to directors and their related interests, including loans to companies for which directors are principal owners and executive officers are presented in the following table at December 31: ($ in thousands) 2023 2022 Balance at beginning of period $ 521 $ 521 Effect of change in compostioin of directors and executive officers - 112 New Term Loans - - Repayment of term loans (144 ) (53 ) Changes in balances of revolving lines of credit 58 (59 ) Balance at end of period $ 435 $ 521

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2023
Premises and Equipment [Abstract]
Premises and Equipment	Note 5: Premises and Equipment Major classifications of premises and equipment stated at cost were as follows at December 31: ($ in thousands) 2023 2022 Land $ 3,563 $ 3,563 Buildings and improvements 27,663 27,699 Equipment 15,842 14,315 Construction in process 167 879 47,235 46,456 Less accumulated depreciation (25,857 ) (23,627 ) Net premises and equipment $ 21,378 $ 22,829

Goodwill and Intangibles

Goodwill and Intangibles	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangibles [Abstract]
Goodwill and Intangibles	Note 6: Goodwill and Intangibles The balance of goodwill was $23.2 million for the twelve months ended December 31, 2023 and December 31, 2022. 2023 2022 ($ in thousands) Carrying Amount Carrying Amount Beginning balance $ 23,239 $ 23,191 Measurement period adjustments - 48 Ending balance $ 23,239 $ 23,239 Impairment exists when a reporting unit’s carrying value of goodwill exceeds its fair value. Goodwill is tested on the last day of the last quarter of each calendar year. The Company performed a quantitative analysis of goodwill as of September 30, 2023, and determined that no impairment was required. At December 31, 2023, the Company determined that no events had occurred to change the assessment from the quantitative analysis and it was more likely than not that the fair value of the reporting unit exceeded its carrying value, including goodwill. The qualitative assessment indicated that it was more likely than not that the fair value of the reporting unit exceeded its carrying value, resulting in no impairment. Carrying basis and accumulated amortization of intangible assets were as follows at December 31: 2023 2022 Gross Carrying Accumulated Gross Carrying Accumulated ($ in thousands) Amount Amortization Amount Amortization Core deposits intangible $ 660 $ (236 ) $ 660 $ (170 ) Customer relationship intangible 200 (200 ) 200 (176 ) Banking intangibles $ 860 $ (436 ) $ 860 $ (346 ) Amortization expense for intangibles for the years ended December 31, 2023 and 2022 was $0.09 million and $0.07 million, respectively. Estimated amortization expense for each of the following five years is immaterial.

Mortgage Banking and Servicing

Mortgage Banking and Servicing Rights	12 Months Ended
	Dec. 31, 2023
Mortgage Banking and Servicing Rights [Abstract]
Mortgage Banking and Servicing Rights	Note 7: Mortgage Banking and Servicing Rights Mortgage loans serviced for others are not included in the accompanying consolidated balance sheets. The unpaid principal balance of mortgage loans serviced for others approximated $1.4 billion at both December 31, 2023 and 2022. Contractually specified servicing fees of approximately $3.4 million and $3.2 million were included in mortgage loan servicing fees in the consolidated income statement for the years ended December 31, 2023 and 2022, respectively. The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance at December 31: ($ in thousands) 2023 2022 Carrying amount, beginning of year $ 13,503 $ 12,034 Mortgage servicing rights capitalized during the year 1,695 1,939 Mortgage servicing rights amortization during the year (1,242 ) (1,749 ) Net change in valuation allowance (50 ) 1,279 Carrying amount, end of year $ 13,906 $ 13,503 Valuation allowance: Beginning of year $ 177 $ 1,456 Increase (reduction) 50 (1,279 ) End of year $ 227 $ 177 Fair value, beginning of period $ 15,754 $ 12,629 Fair value, end of period $ 17,125 $ 15,754

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2023
Derivative Financial Instruments [Abstract]
Derivative Financial Instruments	Note 8: Derivative Financial Instruments The Company is exposed to certain risks arising from both its business operations and economic conditions. The Company manages its exposures to a wide variety of business and operational risks primarily through management of its core business activities. The Company manages economic risks, including interest rate, liquidity and credit risk, primarily by managing the amount, sources and duration of its assets and liabilities and through the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s derivative financial instruments are used to manage differences in the amount, timing and duration of the Company’s known or expected cash payments principally related to certain variable-rate assets. The Company does not use derivatives for trading or speculative purposes. Derivatives not designated as hedges are not speculative and result from a service the Company provides to certain customers. The Company executes interest rate swaps with commercial banking customers to facilitate their respective risk management strategies. Those interest rate swaps are simultaneously hedged by offsetting interest rate swaps that the Company executes with a third party, such that the Company minimizes its net risk exposure resulting from such transactions. As the interest rate swaps associated with this program do not meet the strict hedge accounting requirements, changes in the fair value of both the customer swaps and the offsetting swaps are recognized directly in earnings. Additionally, the Company enters into forward contracts for the future delivery of mortgage loans to third-party investors and enters into IRLCs with potential borrowers to fund specific mortgage loans that will be sold into the secondary market. The forward contracts that are entered into, economically hedge the effect of changes in interest rates resulting from the Company’s commitment to fund the loans. The IRLCs and forward contracts are not designated as accounting hedges and are recorded at fair value with changes in fair value reflected in noninterest income on the consolidated statements of income. The fair value of derivative instruments with a positive fair value are reported in accrued income and other assets in the consolidated balance sheets, while derivative instruments with a negative fair value are reported in accrued expenses and other liabilities in the consolidated balance sheets. The table below presents the notional amount and fair value of the Company’s interest rate swaps, IRLCs and forward contracts utilized at December 31: 2023 2022 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 68,381 $ 3,638 $ 66,477 $ 5,538 IRLCs 7,466 45 - - Forward contracts - - 5,500 26 Total contracts $ 75,847 $ 3,683 $ 71,977 $ 5,564 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 68,381 $ (3,638 ) $ 66,477 $ (5,538 ) IRLCs - - 3,268 (20 ) Forward contracts 10,750 (37 ) - - Total contracts $ 79,131 $ (3,675 ) $ 69,745 $ (5,558 ) The fair value of interest rate swaps were estimated using a discounted cash flow method that incorporates current market interest rates as of the balance sheet date. Fair values of IRLCs and forward contracts were estimated using changes in mortgage interest rates from the date the Company entered into the IRLC and the balance sheet date. The following table presents the amounts included in the consolidated statements of income for non-hedging derivative financial instruments for the twelve months ended December 31, 2023 and 2022. Amount of gain (loss) ($ in thousands) Statement of income classification 2023 2022 Interest rate swap contracts Other income $ 132 $ 19 IRLCs Gain on sale of mortgage loans & OMSR 65 (42 ) Forward contracts Gain on sale of mortgage loans & OMSR (63 ) 57 The following table shows the offsetting of financial assets and derivative assets at December 31, 2023 and 2022. Gross Gross Net amounts Gross amounts not offset ($ in thousands) recognized consolidated consolidated Financial Cash collateral Net December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ 2,900 $ 738 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ 4,480 $ 1,058 The following table shows the offsetting of financial liabilities and derivative liabilities at December 31, 2023 and 2022. Gross Gross Net amounts Gross amounts not offset ($ in thousands) recognized consolidated consolidated Financial Cash collateral Net December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ - $ 3,638 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538

Interest-Bearing Deposits

Interest-Bearing Deposits	12 Months Ended
	Dec. 31, 2023
Interest-Bearing Deposits [Abstract]
Interest-Bearing Deposits	Note 9: Interest-Bearing Deposits Interest-bearing time deposits in denominations of $250,000 or more totaled $54.1 million on December 31, 2023 and $23.4 million on December 31, 2022. There were no certificates of deposits from brokers as of December 31, 2023 and $7.0 million as of December 31, 2022. At December 31, 2023, the scheduled maturities of time deposits were as follows: ($ in thousands) 2024 $ 197,374 2025 41,190 2026 14,459 2027 1,958 2028 528 Thereafter - Total $ 255,509 Included in time deposits at December 31, 2023 and 2022 were $56.5 million and $58.0 million, respectively, of deposits which were obtained through the Certificate of Deposit Account Registry Service (“CDARS”). This service allows deposit customers to maintain fully insured balances in excess of the $250,000 FDIC limit without the inconvenience of having multi-banking relationships. Under the reciprocal program that the Company is currently participating in, customers agree to allow their deposits to be placed with other participating banks in the CDARS program in insurable amounts under $250,000. In exchange, other banks in the program agree to place their deposits with the Company also in insurable amounts under $250,000. Deposits of directors and their associates, including deposits of companies for which directors are principal owners and executive officers, totaled $5.2 million and $7.0 million at December 31, 2023 and 2022, respectively.

Short-Term Borrowings

Short-Term Borrowings	12 Months Ended
	Dec. 31, 2023
Short-Term Borrowings [Abstract]
Short-Term Borrowings	Note 10: Short-Term Borrowings ($ in thousands) 2023 2022 Securities Sold Under Repurchase Agreements $ 13,387 $ 14,923 The Company has retail repurchase agreements to facilitate cash management transactions with commercial customers. These obligations were secured by agency securities of $4.5 million and $5.4 million as of December 31, 2023 and 2022, respectively, and mortgage-backed securities of $15.2 million and $12.4 million for 2023 and 2022, respectively. The collateral is held at the FHLB and has maturities from 2025 through 2051. At December 31, 2023, these repurchase agreements totaled $13.4 million. The maximum amount of outstanding agreements at any month end during 2023 and 2022 totaled $24.6 million and $30.9 million, respectively, and the monthly average of such agreements totaled $15.8 million and $20.3 million during 2023 and 2022, respectively. The repurchase agreements mature within one month. The Company has borrowing capabilities at the Federal Reserve Discount Window (“Discount Window”) and the Bank Term Funding Program (“BTFP”) by pledging either securities or loans as collateral. As of December 31, 2023, there was $20.1 million of collateral pledged, but no borrowings drawn at either borrowing facilities. At December 31, 2023 and 2022, the Company had $41.0 million in federal funds lines, of which none were drawn.

Federal Home Loan Bank (FHLB) A

Federal Home Loan Bank (FHLB) Advances	12 Months Ended
	Dec. 31, 2023
Federal Home Loan Bank (FHLB) Advances [Abstract]
Federal Home Loan Bank (FHLB) Advances	Note 11: Federal Home Loan Bank (FHLB) Advances The FHLB advances were secured by $272.1 million in mortgage loans at December 31, 2023. Advances consisted of fixed and variable interest rates from 3.75 to 5.47 percent. Fixed rate advances are subject to restrictions or penalties in the event of prepayment. Aggregate annual maturities of FHLB advances at December 31, 2023, were: ($ in thousands) Debt 2024 61,100 2026 5,000 2028 17,500 Total $ 83,600

Trust Preferred Securities

Trust Preferred Securities	12 Months Ended
	Dec. 31, 2023
Trust Preferred Securities [Abstract]
Trust Preferred Securities	Note 12: Trust Preferred Securities On September 15, 2005, RST II, a wholly-owned subsidiary of the Company, closed a pooled private offering of 10,000 Capital Securities with a liquidation amount of $1,000 per security. The proceeds of the offering were loaned to the Company in exchange for junior subordinated debentures with terms similar to the Capital Securities. Distributions on the Capital Securities are payable quarterly at a variable rate that is currently based upon the 3-month CME Group Benchmark Administration (“CME”) Term Secured Overnight Financing Rate (“SOFR”) as adjusted by the relevant spread adjustment plus 1.80 percent and are included in interest expense in the Consolidated Financial Statements. These securities may be included in Tier 1 capital and may be prepaid at any time without penalty (with certain limitations applicable) under current regulatory guidelines and interpretations. The balance of the Capital Securities as of December 31, 2023 and 2022 was $10.3 million, with a maturity date of September 15, 2035.

Subordinated Debt

Subordinated Debt	12 Months Ended
	Dec. 31, 2023
Subordinated Debt [Abstract]
Subordinated Debt	Note 13: Subordinated Debt On May 27, 2021, the Company entered into Subordinated Note Purchase Agreements with qualified institutional buyers and accredited investors pursuant to which the Company issued and sold $20.0 million in aggregate principal amount of its 3.65% Fixed to Floating Rate Subordinated Notes due 2031 (the “Notes”). The Notes were sold by the Company in a private placement exempt from the registration requirements under the Securities Act of 1933, as amended. The Notes mature on June 1, 2031 and bear interest at a fixed rate of 3.65% through May 31, 2026. From June 1, 2026 to the maturity date or earlier redemption of the Notes, the interest rate will reset quarterly to an interest rate per annum, equal to the then-current-three-month SOFR provided by the Federal Reserve Bank of New York plus 296 basis points. The Company may redeem the Notes at any time after May 31, 2026, and at any time in whole, but not in part, upon the occurrence of certain events. Any redemption of the Notes will be subject to prior regulatory approval. The Company incurred debt issuance costs for placement fees, legal and other out-of-pocket expenses of approximately $0.5 million, which are being amortized over the life of the Notes.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Income Taxes	Note 14: Income Taxes The provision for income taxes includes these components: For The Year Ended ($ in thousands) 2023 2022 Taxes currently payable $ 744 $ 86 Deferred provision 1,878 2,709 Income tax expense $ 2,622 $ 2,795 A reconciliation of income tax expense at the statutory rate to the Company’s actual income tax expense is shown below: For The Year Ended ($ in thousands) 2023 2022 Computed at the statutory rate (21%) $ 3,091 $ 3,216 Increase (decrease) resulting from Tax exempt interest (117 ) (111 ) BOLI income (187 ) (106 ) Sec. 831(b) election (198 ) (199 ) Other 33 (5 ) Actual tax expense $ 2,622 $ 2,795 The tax effects of temporary differences related to deferred taxes shown on the balance sheets are: For The Year Ended ($ in thousands) 2023 2022 Deferred tax assets Allowance for credit losses $ 3,315 $ 2,902 Unrealized losses on available-for-sale securities 7,929 8,538 Capitalized research and development costs 90 117 Accrued bonus 124 142 Net operating loss 2,758 5,410 Other 819 854 15,035 17,963 Deferred tax liabilities Depreciation (983 ) (1,117 ) Mortgage servicing rights (2,920 ) (2,836 ) Purchase accounting adjustments (1,488 ) (1,598 ) Prepaids (475 ) (527 ) Net deferred loan costs (93 ) (93 ) Section 475 MTM (7,929 ) (8,538 ) FHLB stock dividends (122 ) (271 ) (14,010 ) (14,980 ) Net deferred tax asset $ 1,025 $ 2,983 As of December 31, 2023 the Company had $13.1 million in net operating losses. No

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Abstract]
Accumulated Other Comprehensive Income (Loss)	Note 15: Accumulated Other Comprehensive Income (Loss) Accumulated other comprehensive income (loss) represents reclassifications out of unrealized gains and losses on available-for-sale securities net of income tax. There were no reclassifications for the years ending December 31, 2023 and 2022.

Regulatory Matters

Regulatory Matters	12 Months Ended
	Dec. 31, 2023
Regulatory Matters [Abstract]
Regulatory Matters	Note 16: Regulatory Matters As of December 31, 2023, based on its call report computations, State Bank was classified as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, State Bank must maintain capital ratios as set forth in the table below. There are no conditions or events since December 31, 2023 that management believes have changed State Bank’s capital classification. State Bank’s actual capital amounts and ratios are presented in the following table. Capital levels are presented for State Bank only as the Company is exempt from quarterly reporting at the holding company level: For Capital Adequacy To Be Well Capitalized Under Prompt Corrective Actual Purposes Action Procedures ($ in thousands) Amount Ratio Amount Ratio Amount Ratio As of December 31, 2023 Tier I Capital to average assets $ 148,049 10.93 % $ 54,185 4.0 % $ 67,732 5.0 % Tier I Common equity capital to risk-weighted assets $ 148,049 13.42 % $ 49,640 4.5 % $ 71,702 6.5 % Tier I Capital to risk-weighted assets $ 148,049 13.42 % $ 66,186 6.0 % $ 88,249 8.0 % Total Risk-based capital to risk-weighted assets $ 161,872 14.67 % $ 88,249 8.0 % $ 110,311 10.0 % As of December 31, 2022 Tier I Capital to average assets $ 146,678 11.06 % $ 53,069 4.0 % $ 66,336 5.0 % Tier I Common equity capital to risk-weighted assets $ 146,678 13.42 % $ 49,200 4.5 % $ 71,067 6.5 % Tier I Capital to risk-weighted assets $ 146,678 13.42 % $ 65,600 6.0 % $ 87,466 8.0 % Total Risk-based capital to risk-weighted assets $ 160,346 14.67 % $ 87,466 8.0 % $ 109,333 10.0 % The above minimum capital requirements exclude the capital conservation buffer required to avoid limitations on capital distributions, including dividend payments and certain discretionary bonus payments to executive officers. The capital conservation buffer was 2.50 percent at December 31, 2023 and the Company still would have met the minimum capital requirements when the capital buffer is considered. The net unrealized gain or loss on available-for-sale securities is not included in computing regulatory capital. Management believes that State Bank met all capital adequacy requirements to which State Bank was subject as of December 31, 2023.

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2023
Employee Benefits [Abstract]
Employee Benefits	Note 17: Employee Benefits The Company has a share-based incentive compensation plan that permits the grant of stock options, restricted stock and other share-based awards to employees, directors and advisory board members of the Company and its subsidiaries. In addition, the Company has instituted a long-term incentive program, with the objective of rewarding senior management through grants of restricted common shares of the Company (see Note 18 to the Consolidated Financial Statements). The Company has a retirement savings 401(k) plan covering substantially all employees. The Company provides a safe harbor matching contribution equal to 100% of an employees’ salary deferral amounts up to 4% of the employees’ eligible compensation. Employees are immediately vested in their voluntary contributions and in any Company safe harbor matching contributions. Any discretionary contribution made by the Company is fully vested after three years of credited service. Employer contributions charged to expense for 2023 and 2022 were $0.6 million and $0.7 million, respectively. Also, the Company has Supplemental Executive Retirement Plan (“SERP”) Agreements with certain active and retired officers. The agreements provide monthly payments for up to 15 years that equal 15 percent to 25 percent of average compensation prior to retirement or death. The charges to expense for the current agreements were $0.2 million and $0.2 million for 2023 and 2022, respectively. Additional life insurance is provided to certain officers through bank-owned life insurance (“BOLI”) policies. By way of a separate split-dollar agreement, each policy’s interests are divided between the Company and the insured’s beneficiary. The Company owns the policy’s cash value and a portion of the policy net death benefit, over and above the cash value assigned to the insured’s beneficiary. In May 2022, an additional $10.5 million in BOLI policies were purchased. The cash surrender value of all life insurance policies totaled $29.1 million and $28.9 million at December 31, 2023 and 2022, respectively. The Company has a noncontributory employee stock ownership plan (“ESOP”) covering substantially all employees of the Company and its subsidiaries. Voluntary contributions are made by the Company to the plan. Each eligible employee is vested based upon years of service, including prior years of service. The Company’s contributions to the account of each employee become fully vested after three years of service. Benefit expense for the value of the stock purchased is recorded equal to the fair market value of the stock when contributions, which are determined annually by the Board of Directors of the Company, are made to the ESOP. Allocated shares in the ESOP at December 31, 2023 and 2022, were 328,187 and 370,876, respectively. Dividends on allocated shares in the ESOP are recorded as dividends and charged to retained earnings. Compensation expense is recorded equal to the fair market value of the stock when contributions, which are determined annually by the Board of Directors of the Company, are made to the ESOP. ESOP expense for the years ended December 31, 2023 and 2022 was $0.1 million and $0.0 million, respectively.

Share-Based Compensation Plan

Share-Based Compensation Plan	12 Months Ended
	Dec. 31, 2023
Share-Based Compensation Plan [Abstract]
Share-Based Compensation Plan	Note 18: Share-Based Compensation Plan In April 2017, the shareholders approved a new share-based incentive compensation plan, the SB Financial Group, Inc. 2017 Stock Incentive Plan (the “2017 Plan”). This plan permits the grant or award of incentive stock options, nonqualified stock options, stock appreciation rights (“SAR’s”), restricted stock, and restricted stock units (“RSU’s”) for up to 500,000 common shares of the Company. The 2017 Plan is intended to advance the interests of the Company and its shareholders by offering employees, directors and advisory board members of the Company and its subsidiaries an opportunity to acquire or increase their ownership interest in the Company through grants of equity-based awards. The 2017 Plan permits equity-based awards to be used to attract, motivate, reward and retain highly competent individuals upon whose judgment, initiative, leadership and efforts are key to the success of the Company by encouraging those individuals to become shareholders of the Company. Option awards are granted with an exercise price equal to the market price of the Company’s common shares at the date of grant and those option awards vest based on five years of continuous service and have 10-year contractual terms. The fair value of each option award is estimated on the date of grant using the Black-Scholes valuation model. There were no options granted in 2023 or 2022. There were no stock options outstanding, and no compensation expense charged against income with respect to option awards under the Plan, as of December 31, 2023 or 2022. As of December 31, 2023, there was no unrecognized compensation cost related to incentive option share-based compensation arrangements granted under the 2017 Plan. Pursuant to the Long Term Incentive (“LTI”) Plan, the Company awards restricted common shares of the Company to certain key executives under the 2017 Plan. These restricted stock awards vest over a four-year period and are intended to assist the Company in retention of key executives. During 2023 and 2022, the Company met certain performance targets and restricted stock awards were approved by the Board. The compensation cost charged against income for the LTI Plan was $0.6 million and $0.6 million for 2023 and 2022, respectively. The total income tax benefit recognized in the income statement for share-based compensation arrangements was $0.1 million and $0.1 million for 2023 and 2022, respectively. A summary of restricted stock activity under the Company’s LTI Plan as of December 31, 2023 and changes during the year ended is presented below: Shares Weighted- Nonvested, January 1, 2023 52,919 $ 19.23 Granted 28,664 16.53 Vested (31,810 ) 17.96 Forfeited (807 ) 18.27 Nonvested, December 31, 2023 48,966 $ 18.49 As of December 31, 2023, there was $0.6 million of total unrecognized compensation cost related to non-vested share-based compensation arrangements related to the restricted stock awards under the 2017 Plan which were granted in accordance with the LTI Plan. That cost is expected to be recognized over a weighted-average period of 1.62 years.

Disclosures about Fair Value of

Disclosures about Fair Value of Assets and Liabilities	12 Months Ended
	Dec. 31, 2023
Disclosures about Fair Value of Assets and Liabilities [Abstract]
Disclosures About Fair Value of Assets and Liabilities	Note 19: Disclosures About Fair Value of Assets and Liabilities Pursuant to ASC 820, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three level hierarchy exists in ASC 820 for fair value measurements based upon the inputs to the valuation of an asset or liability: Level 1: Level 2: Level 3: Following is a description of the valuation methodologies and inputs used for assets measured at fair value on a recurring basis, recognized in the accompanying balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. Available-for-sale securities The fair value of available-for-sale securities are determined by various valuation methodologies. Level 2 securities include obligations of U.S. government agencies, mortgage-backed securities, obligations of political and state subdivisions, and corporate securities. Level 2 inputs do not include quoted prices for individual securities in active markets; however, they do include inputs that are either directly or indirectly observable for the individual security being valued. Such observable inputs include interest rates and yield curves at commonly quoted intervals, volatilities, prepayment speeds, credit risks and default rates. Also included are inputs derived principally from or corroborated by observable market data by correlation or other means. Interest rate contracts The fair values of interest rate contracts are based upon the estimated amount the Company would receive or pay to terminate the contracts or agreements, taking into account underlying interest rates, creditworthiness of underlying customers for credit derivatives and, when appropriate, the creditworthiness of the counterparties. Forward contracts The fair values of forward contracts on to-be-announced securities are determined using quoted prices in active markets, or benchmarked thereto (Level 1). Interest Rate Lock Commitments (IRLCs) The fair value of IRLCs are determined using the projected sale price of individual loans based on changes in the market interest rates, projected pull-through rates (the probability that an IRLC will ultimately result in an originated loan), the reduction in the value of the applicant’s option due to the passage of time, and the remaining origination costs to be incurred based on management’s estimate of market costs (Level 3). The following table presents the fair value measurements of securities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at December 31, 2023 and 2022: ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,517 $ - $ 6,517 $ - Mortgage-backed securities 188,867 - 188,867 - State and political subdivisions 9,898 - 9,898 - Other corporate securities 14,426 - 14,426 - Interest rate contracts - assets 3,638 - 3,638 - Interest rate contracts - liabilities (3,638 ) - (3,638 ) - Forward contracts (37 ) (37 ) - - IRLCs 45 - - 45 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,764 $ - $ 6,764 $ - Mortgage-backed securities 205,835 - 205,835 - State and political subdivisions 11,103 - 11,103 - Other corporate securities 15,078 - 15,078 - Interest rate contracts - assets 5,538 - 5,538 - Interest rate contracts - liabilities (5,538 ) - (5,538 ) - Forward contracts 26 26 - - IRLCs (20 ) - - (20 ) Level 1 - quoted prices in active markets for identical assets Level 2 - significant other observable inputs Level 3 - significant unobservable inputs The following table reconciles the beginning and ending balances of recurring fair value measurements recognized in the accompanying consolidated balance sheets using significant unobservable (Level 3) inputs for the years ended December 31, 2023 and 2022. for the Twelve Months Ended ($ in thousands) 2023 2022 Interest rate lock commitments Balance at beginning of period $ (20 ) $ 22 Change in fair value 65 (42 ) Balance at end of period $ 45 $ (20 ) The following is a description of the valuation methodologies and inputs used for assets measured at fair value on a nonrecurring basis and recognized in the accompanying balance sheets, as well as the general classification of such assets pursuant to the valuation hierarchy. Collateral-dependent Individually Evaluated Loans, Net of ACL Loans for which it is probable the Company will not collect all principal and interest due according to contractual terms are measured for collateral dependency. The estimated fair value of collateral-dependent loans is based on the appraised value of the collateral, less estimated cost to sell. Collateral-dependent loans are classified within Level 3 of the fair value hierarchy. This method requires obtaining independent appraisals of the collateral from a list of preapproved appraisers, which are reviewed for accuracy and consistency by the Company. The appraised values are reduced by applying a discount factor to the value based on the Company’s loan review policy. All individually evaluated loans held by the Company were collateral dependent at December 31, 2023 and 2022. Mortgage Servicing Rights Mortgage servicing rights do not trade in an active, open market with readily observable prices. Accordingly, fair value is estimated using discounted cash flow models associated with the servicing rights and discounting the cash flows using discount market rates, prepayment speeds and default rates. The servicing portfolio has been valued using all relevant positive and negative cash flows including servicing fees, miscellaneous income and float; marginal costs of servicing; the cost of carry of advances; and foreclosure losses; and applying certain prevailing assumptions used in the marketplace. Due to the nature of the valuation inputs, mortgage servicing rights are classified within Level 3 of the hierarchy. These mortgage servicing rights are tested for impairment on a quarterly basis. The following table presents the fair value measurements of assets measured at fair value on a non-recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at December 31, 2023 and 2022: ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Collateral-dependent Individually evaluated loans $ 864 $ - $ - $ 864 Mortgage servicing rights 1,896 - - 1,896 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Collateral-dependent impaired loans $ 1,028 $ - $ - $ 1,028 Mortgage servicing rights 1,448 - - 1,448 Level 1 - quoted prices in active markets for identical assets Level 2 - significant other observable inputs Level 3 - significant unobservable inputs Unobservable (Level 3) Inputs The following tables present quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements at December 31, 2023 and 2022: ($ in thousands) Fair value at Valuation Unobservable inputs Range Collateral-dependent individually evaluated loans $ 864 Market comparable properties Comparability adjustments (%) 2 - 100% (25 %) Mortgage servicing rights 1,896 Discounted cash flow Discount rate 11.01 % Constant prepayment rate 7.16 % P&I earnings credit 5.33 % T&I earnings credit 5.13 % Inflation for cost of servicing 3.50 % IRLCs 45 Discounted cash flow Loan closing rates 27% - 91 % ($ in thousands) Fair value at Valuation Unobservable inputs Range Collateral-dependent impaired loans $ 1,028 Market comparable properties Comparability adjustments (%) 8 - 21% (12 %) Mortgage servicing rights 1,448 Discounted cash flow Discount rate 11.39 % Constant prepayment rate 7.52 % P&I earnings credit 4.35 % T&I earnings credit 4.58 % Inflation for cost of servicing 3.50 % IRLCs (20 ) Discounted cash flow Loan closing rates 41% - 99 % The mortgage servicing rights portfolio is measured for fair value by an independent third party. The valuation of the portfolio hinges on a number of quantitative factors. These factors include, but are not limited to, a discount rate applied to the cash flows, and an assumption of future principal prepayments. The prepayment assumptions are based upon the historical performance of the Company’s portfolio as well as market metrics. The servicing rights have had a decrease in prepayments and the 3.42 percent decrease in the constant prepayment rate reflects the change in market rates. In addition, the earnings credit rate decreased and the discount rate increased. The following methods were used to estimate the fair value of all other financial instruments recognized in the accompanying balance sheets at amounts other than fair value. Cash and Due From Banks, Interest Bearing Time Deposits, FRB and FHLB Stock and Interest Receivable and Payable Fair value is determined to be the carrying amount for these items (which include cash on hand, due from banks, and federal funds sold) because they represent cash or mature in 90 days or less, and do not represent unanticipated credit concerns. Loans Held for Sale The fair value of loans held for sale is based upon quoted market prices, where available, or is determined by discounting estimated cash flows using interest rates approximating the Company’s current origination rates for similar loans and adjusted to reflect the inherent credit risk. Loans The estimated fair value of loans follows the guidance in ASU 2016-01, which prescribes an “exit price” approach in estimating and disclosing fair value of financial instruments. The fair value calculation at that date discounted estimated future cash flows using rates that incorporated discounts for credit, liquidity, and marketability factors. Deposits, Repurchase Agreements & FHLB Advances Deposits include demand deposits, savings accounts and certain money market deposits. The carrying amount approximates the fair value. The estimated fair value for fixed-maturity time deposits, as well as borrowings, is based on estimates of the rate the Company could pay on similar instruments with similar terms and maturities at December 31, 2023 and 2022. Loan Commitments The fair value of commitments is estimated using the fees currently charged to enter into similar agreements, taking into account the remaining terms of the agreements and the present creditworthiness of the counterparties. The estimated fair values for other financial instruments and off-balance-sheet loan commitments approximate cost at December 31, 2023 and 2022 and are not considered significant to this presentation. Trust Preferred Securities The fair value for Trust Preferred Securities is estimated by discounting the cash flows using an appropriate discount rate. Subordinated Debt The fair value for Subordinated Debt is estimated by discounting the cash flows using an appropriate discount rate. The following table presents estimated fair values of the Company’s financial instruments. The fair values of certain instruments were calculated by discounting expected cash flows, which involves significant judgments by management and uncertainties. Fair value is the estimated amount at which financial assets or liabilities could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale. Because no market exists for these financial instruments, and because management does not intend to sell these financial instruments, the Company does not know whether the fair values shown below represent values at which the respective financial instruments could be sold individually or in the aggregate. ($ in thousands) Carrying Fair Fair value measurements using December 31,2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 22,965 $ 22,965 $ 22,965 $ - $ - Interest bearing time deposits 1,535 1,535 - 1,535 - Loans held for sale 2,525 2,565 - 2,565 - Loans, net of allowance for credit losses 984,426 964,216 - - 964,216 Federal Reserve and FHLB Bank stock, at cost 7,279 7,279 - 7,279 - Interest receivable 4,657 4,657 - 4,657 - Financial liabilities Deposits $ 1,070,205 $ 1,078,028 $ 814,696 $ 263,332 $ - Short-term borrowings 13,387 13,387 - 13,387 - FHLB advances 83,600 83,368 - 83,368 - Trust preferred securities 10,310 9,759 - 9,759 - Subordinated debt, net of issuance costs 19,642 19,435 - 19,435 - Interest payable 2,443 2,443 - 2,443 - ($ in thousands) Carrying Fair Fair value measurements using December 31, 2022 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 27,817 $ 27,817 $ 27,817 $ - $ - Interest bearing time deposits 2,131 2,131 - 2,131 - Loans held for sale 2,073 2,100 - 2,100 - Loans, net of allowance for loan losses 948,257 945,699 - - 945,699 Federal Reserve and FHLB Bank stock, at cost 6,326 6,326 - 6,326 - Interest receivable 4,091 4,091 - 4,091 - Financial liabilities Deposits $ 1,086,665 $ 1,090,718 $ 895,785 $ 194,933 $ - Short-term borrowings 14,923 14,923 - 14,923 - FHLB advances 60,000 59,886 - 59,886 - Trust preferred securities 10,310 9,674 - 9,674 - Subordinated debt, net of issuance costs 19,594 18,959 - 18,959 - Interest payable 769 769 - 769 -

Parent Company Financial Inform

Parent Company Financial Information	12 Months Ended
	Dec. 31, 2023
Parent Company Financial Information [Abstract]
Parent Company Financial Information	Note 20: Parent Company Financial Information Presented below is condensed financial information of the parent company only: Condensed Balance Sheets ($ in thousands) 2023 2022 Assets Cash & cash equivalents $ 6,468 $ 4,655 Investment in banking subsidiaries 139,502 135,923 Investment in nonbanking subsidiaries 6,279 6,587 Other assets 2,726 2,076 Total assets $ 154,975 $ 149,241 Liabilities Trust preferred securities $ 10,000 $ 10,000 Sub debt net of issuance cost 19,642 19,594 Borrowings from nonbanking subsidiaries 310 310 Other liabilities & accrued interest payable 681 909 Total liabilities 30,633 30,813 Shareholders’ equity 124,342 118,428 Total liabilities and shareholders’ equity $ 154,975 $ 149,241 Condensed Statements of Income ($ in thousands) 2023 2022 Dividends from subsidiaries: Banking subsidiaries $ 10,000 $ - Nonbanking subsidiaries 700 750 Total income 10,700 750 Expenses Interest expense 1,494 1,139 Other expense 1,616 1,747 Total expenses 3,110 2,886 Income before income tax 7,590 (2,136 ) Income tax benefit (652 ) (613 ) Income (loss) before equity in undistributed income of subsidiaries 8,242 (1,523 ) Equity in undistributed income of subsidiaries Banking subsidiaries 3,290 13,426 Nonbanking subsidiaries 563 618 Total 3,853 14,044 Net income $ 12,095 $ 12,521 Condensed Statements of Comprehensive Income (Loss) ($ in thousands) 2023 2022 Net income $ 12,095 $ 12,521 Other comprehensive income (loss): Available-for-sale investment securities: Gross unrealized holding gain (loss) arising in the period 2,897 (38,323 ) Related tax (expense) benefit (608 ) 8,048 Net effect on other comprehensive income (loss) 2,289 (30,275 ) Total comprehensive income (loss) $ 14,384 $ (17,754 ) Condensed Statements of Cash Flows ($ in thousands) 2023 2022 Operating activities Net income $ 12,095 $ 12,521 Items not requiring (providing) cash Equity in undistributed net income of subsidiaries (3,853 ) (14,044 ) Stock compensation expense 576 568 Other assets 230 973 Other liabilities (228 ) (502 ) Net cash provided by (used in) operating activities 8,820 (484 ) Financing activities Dividends on common shares (3,584 ) (3,407 ) Stock dividends on common shares - (8 ) Repurchase of common shares (3,471 ) (5,900 ) Other financing activities 48 48 Net cash used in financing activities (7,007 ) (9,267 ) Net change in cash and cash equivalents 1,813 (9,751 ) Cash and cash equivalents at beginning of year 4,655 14,406 Cash and cash equivalents at end of year $ 6,468 $ 4,655

Quarterly Financial Information

Quarterly Financial Information (unaudited)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information (unaudited) [Abstract]
Quarterly Financial Information (unaudited)	Note 21: Quarterly Financial Information (unaudited) Quarterly Financial Information (unaudited) Years ended December 31, ($ in thousands, except per share data) 2023 December September June March Interest income $ 15,126 $ 14,796 $ 14,406 $ 13,824 Interest expense 5,542 5,260 4,577 3,500 Net interest income 9,584 9,536 9,829 10,324 Provision for loan losses (74 ) (6 ) 145 250 Noninterest income 5,531 4,163 4,361 3,666 Noninterest expense 10,369 10,481 10,339 10,773 Income tax expense 937 537 631 517 Net income $ 3,883 $ 2,687 $ 3,075 $ 2,450 Basic earnings per common share $ 0.58 $ 0.39 $ 0.45 $ 0.35 Diluted earnings per common share $ 0.56 $ 0.39 $ 0.45 $ 0.35 Dividends per share $ 0.135 $ 0.130 $ 0.130 $ 0.125 2022 December September June March Interest income $ 12,936 $ 11,764 $ 10,474 $ 9,395 Interest expense 2,037 1,334 881 918 Net interest income 10,899 10,430 9,593 8,477 Provision for loan losses - - - - Noninterest income 3,713 4,043 4,673 5,802 Noninterest expense 10,268 10,385 10,802 10,859 Income tax expense 812 746 630 607 Net income $ 3,532 $ 3,342 $ 2,834 $ 2,813 Basic earnings per common share $ 0.51 $ 0.48 $ 0.40 $ 0.40 Diluted earnings per common share $ 0.50 $ 0.47 $ 0.40 $ 0.40 Dividends per share $ 0.125 $ 0.120 $ 0.120 $ 0.115

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 12,095	$ 12,521

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Organization and Nature of Operations	Organization and Nature of Operations SB Financial Group, Inc. (“SB Financial”) is a financial holding company whose principal activity is the ownership and management of its wholly-owned subsidiaries, The State Bank and Trust Company (“State Bank”), SBFG Title, LLC dba Peak Title Agency (“SBFG Title”), SB Captive, Inc. (“SB Captive”), RFCBC, Inc. (“RFCBC”), Rurbanc Data Services, Inc. dba RDSI Banking Systems (“RDSI”), Rurban Statutory Trust II (“RST II”), and SBFG Mortgage, LLC. State Bank owns all the outstanding stock of Rurban Mortgage Company (“RMC”) and State Bank Insurance, LLC (“SBI”). The “Company” refers to SB Financial and its consolidated subsidiaries collectively, except where the context indicates the reference relates solely to the registrant, SB Financial. The Company is primarily engaged in providing a full range of banking and wealth management services to individual and corporate customers primarily located in Ohio, Indiana, and Michigan. The Company is subject to competition from other financial institutions in its market areas. The Company is regulated by certain federal and state agencies and undergoes periodic examinations by those regulatory authorities.
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company, State Bank, SBFG Title, SB Captive, RFCBC, RDSI, RMC, RST II, SBFG Mortgage, LLC, and SBI. All significant intercompany accounts and transactions were eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change relate to the determination of the ACL, loan servicing rights, and fair value of financial instruments.
Cash Equivalents	Cash Equivalents The Company considers all liquid investments with original maturities of three months or less to be cash equivalents. At December 31, 2023 and 2022, cash equivalents consisted primarily of interest-bearing and noninterest bearing demand deposit balances held by correspondent banks. At December 31, 2023, the Company’s correspondent cash accounts exceeded federally insured limits by $.4 million. Additionally, the Company had approximately $5.9 million of cash held by the Federal Reserve Bank (“FRB”) and the Federal Home Loan Bank (“FHLB”), which is not federally insured.
Securities	Securities Available-for-sale securities, which include any debt security for which the Company has no immediate plan to sell but which may be sold in the future, are carried at fair value. Unrealized gains and losses are recorded, net of related income tax effects, in other comprehensive income. Amortization of premiums and accretion of discounts are recorded as interest income from securities. Realized gains and losses are recorded as net security gains (losses). Gains and losses on sales of securities are determined on the specific-identification method. The Company has made a policy election to exclude accrued interest from the amortized cost basis of securities and report accrued interest separately in other assets on the consolidated balance sheets. A security is placed on nonaccrual status at the time any principal or interest payments become more than 90 days delinquent or if full collection of interest or principal becomes uncertain. Accrued interest for a security placed on nonaccrual is reversed against interest income. There was no accrued interest related to securities reversed against interest income for the years ended December 31, 2023 or 2022.
Allowance for Credit Losses – Available-for-Sale Securities	Allowance for Credit Losses – Available-for-Sale Securities For available-for-sale securities in an unrealized loss position, the Company first assesses whether it intends to sell, or it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of the criteria regarding intent or requirement to sell is met, the security’s amortized cost basis is written down to fair value through income as a provision for credit losses. For available-for-sale securities that do not meet the aforementioned criteria, the Company evaluates whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an ACL is recorded for the credit loss, limited by the amount that the fair value is less than the amortized cost basis. Changes in the ACL are recorded as provision for (or reversal of) credit losses. Available-for-sale securities are charged-off against the allowance or, in the absence of any allowance, written down through income when deemed uncollectible by management or when either of the aforementioned criteria regarding intent or requirement to sell is met. At December 31, 2023, no ACL on available-for-sale securities was recorded. Management has made the accounting policy election to exclude accrued interest receivable on available-for-sale securities from the estimate of credit losses. Accrued interest receivable on available-for-sale debt securities totaled $0.7 million at December 31, 2023. Should the decline in fair value be the result of credit losses or other factors, the security would be moved into a nonaccrual status and all accrued interest be reversed.
Mortgage Loans Held for Sale	Mortgage Loans Held for Sale Mortgage loans originated and intended for sale in the secondary market are carried at the lower of cost or fair value in the aggregate. Net unrealized losses, if any, are recognized through a valuation allowance by charges to noninterest income. Gains and losses on loan sales are recorded in noninterest income. The Company utilizes third-party hedges to minimize the impact of interest rate risk fluctuations, and their impact is realized through noninterest income.
Loans	Loans Loans that management has the intent and ability to hold for the foreseeable future, or until maturity or payoffs, are reported at their outstanding principal balances adjusted for any charge offs, the ACL, any deferred fees or costs on originated loans and unamortized premiums or discounts on purchased loans. Interest income is reported on the interest method and includes amortization of net deferred loan fees and costs over the loan term. Generally, loans are placed on nonaccrual status not later than 90 days past due. Past due status is based on the contractual terms of the loan. All interest accrued, but not collected for loans that are placed on nonaccrual or charged off, is reversed against interest income. The interest on these loans is accounted for on the cash-basis or cost-recovery method, until qualifying for return to accrual. Loans are returned to accrual status when all the principal and interest amounts contractually due are brought current and future payments are reasonably assured.
Allowance for Credit Losses - Loans	Allowance for Credit Losses - Loans The ACL is a valuation account that is deducted from the loans’ amortized cost basis to present the net amount expected to be collected on the loans. Loans are charged off against the allowance when management believes that the uncollectability of a loan balance is confirmed. Expected recoveries do not exceed the aggregate of amounts previously charged-off and expected to be charged-off. Management estimates the ACL using relevant available information, from internal and external sources, relating to past events, current conditions, and reasonable and supportable forecasts. Historical credit loss experience provides the basis for the estimation of expected credit losses. Adjustments to historical loss information are made for differences in current loan-specific risk characteristics such as differences in underwriting standards, portfolio mix, delinquency level, or term as well as changes in environmental conditions, such as changes in unemployment rates, property values, or other relevant factors. The Company measures expected credit losses for loans on a pooled basis when similar risk characteristics exist. The Company has identified the following portfolio segments: ● Commercial & Industrial ● Commercial Real Estate - Owner Occupied ● Commercial Real Estate – Nonowner Occupied ● Agricultural ● Residential Real Estate ● Home Equity Line of Credit (HELOCs) ● Consumer The Company utilizes a Discounted Cash Flow (“DCF”) method to estimate the quantitative portion of the ACL for all loan pools evaluated on a collective pooled basis, with the exception of the credit card portfolio, which was estimated using the Remaining Life Method. For each segment, a Loss Driver Analysis (“LDA”) was performed in order to identify appropriate loss drivers and create a regression model for use in forecasting cash flows. The LDA utilized the Company’s own Federal Financial Institutions Examination Council’s (“FFIEC”) Call Report data, as well as peer institution data. In creating the DCF model, the Company has established a one-year reasonable and supportable forecast period with a one-year straight line reversion to the long-term historical average. The Company’s own loan-level loss data contained within the model is being supplemented with peer data in most loan pools as there was not sufficient loan-level detail from prior cycles reflecting similar economic conditions as the forecasted loss drivers to result in a sound calculation. Key inputs into the DCF model include loan-level detail, including the amortized cost basis of individual loans, payment structure, loss history, and forecasted loss drivers. The Company utilizes data from Federal Reserve Economic Data (“FRED”) to provide economic forecasts under various scenarios, which are applied to loan pools to reflect credit risk in the current economic environment. Additional key assumptions in the DCF model include the probability of default (“PD”), loss given default (“LGD”), and prepayment/curtailment rates. When possible, the Company utilizes its own PDs for the reasonable and supportable forecast period. When it is not possible to use the Company’s own PDs, the LDA is utilized to determine PDs based on the forecasted economic factors. When possible, the Company utilizes its own LGDs for the reasonable and supportable forecast period. When it is not possible to use the Company’s own LGDs, the LGD is derived using a method referred to as Frye Jacobs. The Frye Jacobs method is a mathematical formula that traces the relationship between LGD and PD over time and projects the LGD based on the level of PD forecasted. In all cases, the Frye Jacobs method is utilized to calculate LGDs during the reversion period and long-term historical average. Benchmark prepayment and curtailment rates were used in the ACL estimate. Management also considers further adjustments to historical loss information for current conditions and reasonable and supportable forecasts that differ from the conditions that exist for the period over which historical information is evaluated as well as other changes in qualitative factors not inherently considered in the quantitative analyses. A number of factors are considered including economic forecast uncertainty, credit quality trends, valuation trends, concentration risk, quality of loan review, changes in personnel, impact of rising interest rates, external factors and other considerations. The resulting qualitative adjustments are applied to the relevant collectively evaluated loan pools. The qualitative analysis increases or decreases the allowance allocation for each loan pool based on the assessment of factors described above. During each reporting period, management also considers the need to adjust the baseline lifetime loss rates for factors that may cause expected losses to differ from those experienced in the historical loss periods. Loans that do not share risk characteristics are evaluated on an individual basis. When management determines that foreclosure is probable and the borrower is experiencing financial difficulty, the expected credit losses are based on the fair value of collateral at the reporting dated adjusted for selling costs as appropriate. The Company is also required to consider expected credit losses associated with loan commitments over the contractual period in which it is exposed to credit risk on the underlying commitments. Any allowance for off-balance sheet credit exposures is reported in Other liabilities on the Company’s consolidated balance sheet and is increased or decreased through a provision for credit loss expense on the Company’s consolidated statement of income. The calculation includes consideration of the likelihood that funding will occur and forecasted credit losses on commitments expected to be funded over their estimated lives. The allowance is calculated using the same methodology, inputs and assumptions as the funded portion of loans at the segment level applied to the amount of commitments expected to be funded. While the Company’s policies and procedures used to estimate the ACL, as well as the resultant provision for credit losses charged to income, are considered adequate by management and are reviewed periodically by regulators, model validators and internal audit, they are necessarily approximate and imprecise. There are factors beyond the Company’s control, such as changes in projected economic conditions, real estate markets or particular industry conditions, which may materially impact asset quality and the adequacy of the ACL and thus the resulting provision for credit losses.
Premises and Equipment	Premises and Equipment Depreciable assets are stated at cost less accumulated depreciation. Depreciation is charged to expense using the straight-line method for buildings and equipment over the estimated useful lives of the assets. Leasehold improvements are capitalized and depreciated using the straight-line method over the terms of the respective leases.
Long-lived Asset Impairment	Long-lived Asset Impairment The Company evaluates the recoverability of the carrying value of long-lived assets whenever events or circumstances indicate the carrying amount may not be recoverable. If a long-lived asset is tested for recoverability and the undiscounted estimated future cash flows expected to result from the use and eventual disposition of the asset is less than the carrying amount of the asset, the asset’s cost is adjusted to fair value and an impairment loss is recognized as the amount by which the carrying amount of a long-lived asset exceeds its fair value.
Federal Reserve Bank (FRB) and Federal Home Loan Bank (FHLB) Stock	Federal Reserve Bank (FRB) and Federal Home Loan Bank (FHLB) Stock FRB and FHLB stock are required investments for institutions that are members of the FRB and FHLB systems. The required investment in the common stock is based on a predetermined formula, carried at cost and evaluated for impairment.
Foreclosed Assets and Other Assets Held for Sale	Foreclosed Assets and Other Assets Held for Sale Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at fair value less costs to sell at the date of foreclosure, establishing a new cost basis. Subsequent to foreclosure, valuations are periodically performed by management and the assets are carried at the lower of the carrying amount or the fair value less cost to sell. Revenue and expenses from operations related to foreclosed assets and changes in the valuation allowance are included in net income or expense from foreclosed assets.
Goodwill	Goodwill Goodwill is tested for impairment annually or upon a triggering event. If the implied fair value of goodwill is lower than its carrying amount, goodwill impairment is indicated and goodwill is written down to its implied fair value.
Core Deposits and Other Intangibles	Core Deposits and Other Intangibles Intangible assets are being amortized on a straight-line basis over weighted-average periods ranging from one to eight years. Such assets are periodically evaluated as to the recoverability of their carrying value. Purchased software is being amortized using the straight-line method over periods ranging from one to three years.
Derivatives	Derivatives The Company enters into forward contracts for the future delivery of mortgage loans to third-party investors and enters into interest rate lock commitments (“IRLCs”) with potential borrowers to fund specific mortgage loans that will be sold into the secondary market. The forward contracts are entered into in order to economically hedge the effect of changes in interest rates resulting from the Company’s commitment to fund the loans. The IRLCs and forward contracts are not designated as accounting hedges and are recorded at fair value with the changes in fair value reflected in noninterest income on the consolidated statements of income. The fair value of derivative instruments with a positive fair value are reported in accrued income and other assets in the consolidated balance sheets, while the derivative instruments with a negative fair value are reported in accrued expenses and other liabilities in the consolidated balance sheets. For exchange-traded contracts, fair value is based on quoted market prices. For non-exchange traded contracts, fair value is based on dealer quotes, pricing models, discounted cash flow methodologies or similar techniques for which the determination of fair value may require significant management judgment or estimation.
Mortgage Servicing Rights	Mortgage Servicing Rights Mortgage servicing assets are recognized separately when rights are acquired through purchase or through sale of financial assets. Under the servicing assets and liabilities accounting guidance (Accounting Standards Codification “ASC” 806-50), servicing rights from the sale or securitization of loans originated by the Company are initially measured at fair value at the date of transfer. The Company subsequently measures each class of servicing asset using the amortization method. Under the amortization method, servicing rights are amortized in proportion to and over the period of estimated net servicing income. The amortized assets are assessed for impairment based on fair value at each reporting date. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost of service, the discount rate, the custodial earning rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. These variables change from quarter to quarter as market conditions and projected interest rates change, and may have an adverse impact on the value of the mortgage servicing right and may result in a reduction to noninterest income. Each class of separately recognized servicing assets subsequently measured using the amortization method is evaluated and measured for impairment. Impairment is determined by stratifying rights into tranches based on predominant characteristics, such as interest rate, loan type and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the carrying amount of the servicing assets for that tranche. The valuation allowance is adjusted to reflect changes in the measurement of impairment after the initial measurement of impairment. Changes in valuation allowances are reported with “Mortgage loan servicing fees, net” in the income statement. Fair value in excess of the carrying amount of servicing assets for that stratum is not recognized. Servicing fee income is recorded for fees earned for servicing loans. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. The amortization of mortgage servicing rights is netted against loan servicing fee income.
Share-Based Employee Compensation Plan	Share-Based Employee Compensation Plan At December 31, 2023 and 2022, the Company had a share-based employee compensation plan (see Note 18 to the Consolidated Financial Statements).
Transfers of Financial Assets	Transfers of Financial Assets Transfers of financial assets are accounted for as sales, when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company – put presumptively beyond the reach of the transferor and its creditors, even in bankruptcy or other receivership, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before the maturity or the ability to unilaterally cause the holder to return specific assets.
Income Taxes	Income Taxes The Company accounts for income taxes in accordance with income tax accounting guidance (ASC 740). The income tax accounting guidance results in two components of income tax expense: current and deferred. Current income tax expense reflects taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues. The Company determines deferred income taxes using the liability (or balance sheet) method. Under this method, the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes in tax rates and laws are recognized in the period in which they occur. Deferred income tax expense results from changes in deferred tax assets and liabilities between periods. Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available, it is more likely than not that some portion or all of a deferred tax asset will not be realized. Uncertain tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the term “upon examination” also includes resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgment. The Company recognizes interest and penalties on income taxes as a component of income tax expense. The Company files consolidated income tax returns with its subsidiaries. With a few exceptions, the Company is no longer subject to U.S. Federal, State and Local examinations by tax authorities for the years before 2020. As of December 31, 2023, the Company had no uncertain income tax positions.
Treasury Shares	Treasury Shares Treasury stock is stated at cost. Cost is determined by the weighted-average cost method.
Earnings Per Share	Earnings Per Share Earnings per share (“EPS”) is computed using the two-class method. Basic EPS represent income available to common shareholders divided by the weighted-average number of common shares outstanding during each period. Diluted EPS reflect additional potential common shares that may be issued by the Company related solely to outstanding stock options or awards which are determined using the treasury stock method. Treasury stock shares are not deemed outstanding for EPS calculations.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss), net of applicable income taxes. Other comprehensive income (loss) includes unrealized appreciation (depreciation) on available-for-sale securities. AOCI consists solely of the cumulative unrealized gains and losses on available-for-sale securities net of income tax.
Subordinated Debt	Subordinated Debt At December 31, 2023, the Company had subordinated debt obligations of $20.0 million related to its 3.65% Fixed to Floating Rate Subordinated Notes due 2031, which were issued and sold by the Company on May 27, 2021. The Subordinated Notes were issued in order to provide additional funds for various corporate obligations of the Company, including share buybacks, acquisition costs and organic asset growth (see Note 13 to the Consolidated Financial Statements).
Revenue Recognition	Revenue Recognition The Company recognizes revenues as they are earned based on contractual terms, as transactions occur, or services are provided and collectability is reasonably assured. The Company’s principal source of revenue is interest income from loans and leases and investment securities. The Company also earns noninterest income from various banking and financial services offered through State Bank. Interest income is the largest source of revenue for the Company and is primarily recognized on an accrual basis. Noninterest income is earned through a variety of financial and transaction services provided to corporate and consumer clients such as trust and wealth advisory, deposit account, debit card, mortgage banking and title insurance.
Adoption of New Accounting Standards:	Adoption of New Accounting Standards: ASU No. 2016-13: Financial Instruments – Credit Losses (Topic 326) Measurement of Credit Losses on Financial Instruments On January 1, 2023, the Company adopted ASU 2016-13 - Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) (“ASC 326”) as amended. The new accounting guidance in this ASU replaces the incurred loss methodology with an expected loss methodology, which is referred to as the current expected credit loss (“CECL”) methodology. The CECL methodology is applicable to the measurement of credit losses on financial assets measured at amortized cost, including loan receivables and held-to-maturity (“HTM”) debt securities. It also applies to off-balance sheet credit exposures not accounted for as insurance (loan commitments, standby letters of credit, financial guarantees, and other similar instruments that are noncancellable), and net investments in leases recognized by a lessor. The CECL methodology requires an entity to estimate credit losses over the life of an asset or off-balance sheet credit exposure. In addition, CECL made changes to the accounting for available-for-sale debt securities. One such change is to require credit losses to be presented as an allowance rather than as a write-down on available-for-sale debt securities if management determines that the Company does not intend to sell and it is more likely than not, that the Company will not be required to sell the securities. The Company adopted ASC 326 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. Results for reporting periods beginning on or after January 1, 2023 are presented under ASC 326 while prior period amounts continue to be reported in accordance with previously applicable GAAP. The transition adjustment of the CECL adoption included an increase in the ACL of $1.4 million and an increase of $1.1 million to establish a reserve for unfunded commitments, with a $2.0 million decrease to retained earnings, and $0.5 million of deferred tax being recorded as part of the deferred tax asset in the Company’s consolidated balance sheet. The following table details the impact of the adoption of ASC 326: January 1, 2023 ($ in thousands) Pre-ASC 326 adoption Impact of As reported Cummulative Effect on Retained Earnings Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907 ASU No. 2022-02: Financial Instruments – Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures On January 1, 2023, the Company adopted ASU 2022-02 Financial Instruments - Credit Losses (Topic 326) Troubled Debt Restructurings and Vintage Disclosures, which removed the existing measurement and disclosure requirements for loans considered to be Troubled Debt Restructurings (“TDRs”) and added additional disclosure requirements related to modifications provided to borrowers experiencing financial difficulty. Prior to adoption of ASU 2022-02, a change in contractual terms of a loan where a borrower was experiencing financial difficulty and received a concession not available through other sources was required to be disclosed as a TDR, whereas now a borrower that is experiencing financial difficulty and receives a modification in the form of principal forgiveness, interest rate reduction, an other-than-insignificant payment delay or a term extension in the current period needs to be disclosed. The amendment was adopted prospectively and had no impact on the Company’s consolidated financial statements aside from additional and revised financial statement disclosures (See Note 4 to the Consolidated Financial Statements). ASU No. 2020-04: Reference Rate Reform – Facilitation of the Effects of Reference Rate Reform on Financial Reporting (Topic 848) This guidance provides temporary options to ease the potential burden in accounting for reference rate reform. It is intended to help stakeholders during the global market-wide reference rate transition period. The guidance is effective as of March 12, 2020 through December 31, 2022. However, a deferral of the implementation of the Reference Rate Reform was issued in December of 2022, which extends the implementation to December 31, 2024. The Company has implemented a replacement for the reference rate and has determined that the changes did not have a material impact on the Company’s consolidated financial statements. ASU No. 2023-02: Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (ASU 2023-02). This ASU permits reporting entities to elect to account for their tax equity investments, regardless of the tax credit program from which the income tax credits are received, using the proportional amortization if certain conditions are met. A reporting entity makes an accounting policy election to apply the proportional amortization method on a tax-credit-by-tax-credit-program basis rather than electing to apply the proportional amortization method at the reporting entity level or to individual investments. The Company adopted the standard using a modified retrospective transition approach to the amendments related to our low income housing tax credit (“LIHTC”) investments that are eligible to apply proportional amortization. The adoption of this standard did not have a material effect on the Company’s operating results or financial condition.
Accounting Standards not yet adopted	Accounting Standards not yet adopted: ASU No. 2023-09: Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” The amendments in this update address investor requests for more transparency about income tax information through improvements to income tax disclosures, primarily related to effective tax rate reconciliation and information related to income taxes paid, among certain other amendments to improve the effectiveness of such disclosures. The amendments of this ASU are effective for fiscal years beginning after December 15, 2024 and are to be applied on a prospective basis. Adoption of this ASU is not expected to have a material impact on the Company’s Consolidated Financial Statements.

Organization and Summary of S_2

Organization and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Organization and Summary of Significant Accounting Policies [Abstract]
Schedule of Impact of the Adoption of ASC 326	The following table details the impact of the adoption of ASC 326: January 1, 2023 ($ in thousands) Pre-ASC 326 adoption Impact of As reported Cummulative Effect on Retained Earnings Allowance for credit loss on loans Commercial & industrial $ 1,663 $ 230 $ 1,893 $ 182 Commercial real estate - owner occupied 1,696 54 1,750 43 Commercial real estate - nonowner occupied 4,584 1,015 5,599 801 Agricultural 611 (194 ) 417 (153 ) Residential real estate 4,438 360 4,798 284 Home equity line of credit (HELOC) 547 (76 ) 471 (60 ) Consumer 279 (17 ) 262 (13 ) Total ACL on loans $ 13,818 $ 1,372 $ 15,190 $ 1,084 ACL on off-balance sheet commitments $ - $ 1,149 $ 1,149 $ 907

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Common Share	EPS for the years ended December 31, 2023 and 2022 is computed as follows: Twelve Months Ended ($ and outstanding shares in thousands - except per share data) 2023 2022 Distributed earnings allocated to common shares $ 3,584 $ 3,412 Undistributed earnings allocated to common shares 8,482 9,082 Net earnings allocated to common shares 12,066 12,494 Net earnings allocated to participating securities 29 27 Net Income allocated to common shares and participating securities $ 12,095 $ 12,521 Weighted average shares outstanding for basic earnings per share 6,829 7,005 Dilutive effect of stock compensation 88 73 Weighted average shares outstanding for diluted earnings per share 6,917 7,078 Basic earnings per common share $ 1.77 $ 1.79 Diluted earnings per common share $ 1.75 $ 1.77

Available-for-Sale Securities (

Available-for-Sale Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Available-for-Sale Securities [Abstract]
Schedule of Amortized Cost and Fair Values with Gross Unrealized Gains and Losses	The amortized cost and appropriate fair values, together with gross unrealized gains and losses, of available-for-sale securities are as follows: Gross Gross Amortized Unrealized Unrealized ($ in thousands) Cost Gains Losses Fair Value December 31, 2023 U.S. Treasury and Government agencies $ 7,339 $ 1 $ (823 ) $ 6,517 Mortgage-backed securities 221,717 3 (32,853 ) 188,867 State and political subdivisions 11,212 8 (1,322 ) 9,898 Other corporate securities 17,200 - (2,774 ) 14,426 Totals $ 257,468 $ 12 $ (37,772 ) $ 219,708 Gross Gross Amortized Unrealized Unrealized Cost Gains Losses Fair Value December 31, 2022 U.S. Treasury and Government agencies $ 7,636 $ - $ (872 ) $ 6,764 Mortgage-backed securities 241,741 4 (35,910 ) 205,835 State and political subdivisions 12,862 10 (1,769 ) 11,103 Other corporate securities 17,200 - (2,122 ) 15,078 Totals $ 279,439 $ 14 $ (40,673 ) $ 238,780
Schedule of Amortized Cost and Fair Value of Securities Available-For-Sale	The amortized cost and fair value of securities available-for-sale at December 31, 2023, by contractual maturity, are shown below. Expected maturities differ from contractual maturities because issuers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Fair ($ in thousands) Cost Value Within one year $ 809 $ 800 Due after one year through five years 1,903 1,839 Due after five years through ten years 24,483 20,824 Due after ten years 8,556 7,378 35,751 30,841 Mortgage-backed securities 221,717 188,867 Totals $ 257,468 $ 219,708
Schedule of Securities with Unrealized Losses	The following tables present securities with unrealized losses at December 31, 2023 and 2022: ($ in thousands) Less than 12 Months 12 Months or Longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2023 U.S. Treasury and Government agencies $ - $ - $ 6,022 $ (823 ) $ 6,022 $ (823 ) Mortgage-backed securities - - 188,508 (32,853 ) 188,508 (32,853 ) State and political subdivisions - - 8,541 (1,322 ) 8,541 (1,322 ) Other corporate securities - - 13,926 (2,774 ) 13,926 (2,774 ) Totals $ - $ - $ 216,997 $ (37,772 ) $ 216,997 $ (37,772 ) Less than 12 Months 12 Months or Longer Total Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses December 31, 2022 U.S. Treasury and Government agencies $ 3,788 $ (452 ) $ 2,974 $ (420 ) $ 6,762 $ (872 ) Mortgage-backed securities 52,351 (5,234 ) 153,055 (30,676 ) 205,406 (35,910 ) State and political subdivisions 7,461 (1,370 ) 1,268 (399 ) 8,729 (1,769 ) Other corporate securities 12,015 (1,736 ) 2,564 (386 ) 14,579 (2,122 ) Totals $ 75,615 $ (8,792 ) $ 159,861 $ (31,881 ) $ 235,476 $ (40,673 )

Loans and Allowance for Credi_2

Loans and Allowance for Credit Losses (Tables)	12 Months Ended
	Dec. 31, 2023
Loans and Allowance for Credit Losses [Abstract]
Schedule of Categories of Loans	The following tables present the categories of loans at December 31, 2023 and 2022: Total Loans ($ in thousands) 2023 2022 Commercial & industrial $ 126,716 $ 128,393 Commercial real estate - owner occupied 126,717 110,929 Commercial real estate - nonowner occupied 297,323 301,880 Agricultural 65,659 64,505 Residential real estate 318,123 291,368 Home equity line of credit (HELOC) 47,845 45,056 Consumer 17,829 19,944 Total loans 1,000,212 962,075 Allowance for credit losses (15,786 ) (13,818 ) Loans, net $ 984,426 $ 948,257
Schedule of Loan Commitments, Unused Lines of Credit and Standby Letters of Credit	Listed below is a summary of loan commitments, unused lines of credit, and standby letters of credit as of December 31, 2023 and 2022. ($ in thousands) 2023 2022 Loan commitments and unused lines of credit $ 201,605 $ 221,668 Standby letters of credit 1,184 1,336 Totals $ 202,789 $ 223,004
Schedule of Activity Related to The Allowance for Credit Losses	The following table summarizes the activity related to the ACL for the twelve months ended December 31, 2023 under the CECL methodology. ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Balance, end Commercial & industrial $ 1,663 $ 230 $ - $ - $ 110 $ 2,003 Commercial real estate - owner occupied 1,696 54 - - 202 1,952 Commercial real estate - nonowner occupied 4,584 1,015 - - 119 5,718 Agricultural 611 (194 ) - - 23 440 Residential real estate 4,438 360 (53 ) 1 190 4,936 HELOC 547 (76 ) - - 39 510 Consumer 279 (17 ) (65 ) 25 5 227 Total $ 13,818 $ 1,372 $ (118 ) $ 26 $ 688 $ 15,786 ($ in thousands) Balance, Impact of Chargeoffs Recoveries Provision for Balance, end Commercial & industrial $ 1,890 $ - $ - $ - $ (227 ) $ 1,663 Commercial real estate - owner occupied 2,564 - - - (868 ) 1,696 Commercial real estate - nonowner occupied 4,217 - - - 367 4,584 Agricultural 599 - - - 12 611 Residential real estate 3,515 - - - 923 4,438 HELOC 579 - (34 ) 47 (45 ) 547 Consumer 441 - - - (162 ) 279 Total $ 13,805 $ - $ (34 ) $ 47 $ - $ 13,818
Schedue of Gross Chargeoffs	The following table presents gross chargeoffs for the year ended December 31, 2023 by loan category and origination year. ($ in thousands) Term Loans by Year of Origination Revolving December 31, 2023 2023 2022 2021 2020 2019 Prior Loans Total Commercial & industrial $ - $ - $ - $ - $ - $ - $ - $ - Commercial real estate - owner occupied - - - - - - - - Commercial real estate - nonowner occupied - - - - - - - - Agricultural - - - - - - - - Residential real estate - - 32 21 - - - 53 Home equity line of credit (HELOC) - - - - - - - - Consumer - 12 8 11 - - 34 65 $ - $ 12 $ 40 $ 32 $ - $ - $ 34 $ 118
Schedule of Presents an Analysis of Collateral-Dependent Loans	The following table presents an analysis of collateral-dependent loans of the Company as of December 31, 2023. ($ in thousands) Collateral Type Allocated December 31, 2023 Real Estate Other Total Allowance Commercial & industrial $ 604 $ - $ 604 $ 97 Commercial real estate - owner occupied - - - - Commercial real estate - nonowner occupied 284 - 284 40 Agricultural - - - - Residential real estate 1,023 - 1,023 18 HELOC - - - - Consumer - - - - Total $ 1,911 $ - $ 1,911 $ 155
Schedule of Allowance for Loan Losses and Recorded Investment	The following table disaggregates the allowance for loan losses and recorded investment in loans by impairment methodology under the incurred loss methodology as of December 31, 2022. December 31, 2022 Commercial & industrial Commercial real estate Agricultural Residential real estate Consumer Total Allowance for loan losses: Ending allowance attributable to loans: Individually evaluated for impairment $ - $ - $ - $ 138 $ 2 $ 140 Collectively evaluated for impairment $ 1,663 $ 6,280 $ 611 $ 4,300 $ 824 $ 13,678 Totals $ 1,663 $ 6,280 $ 611 $ 4,438 $ 826 $ 13,818 Loans: Individually evaluated for impairment $ 204 $ 347 $ - $ 2,863 $ 114 $ 3,528 Collectively evaluated for impairment $ 128,189 $ 412,462 $ 64,505 $ 288,505 $ 64,886 $ 958,547 Totals $ 128,393 $ 412,809 $ 64,505 $ 291,368 $ 65,000 $ 962,075
Schedue of Credit Risk Profile of Company's Loan Portfolio Based on Rating Category	The following table presents loan balances by credit quality indicators by year of origination as of December 31, 2023. ($ in thousands) Term Loans by Year of Origination Revolving Revolving Loans Converted December 31, 2023 2023 2022 2021 2020 2019 Prior Loans to Term Total Commercial & industrial Pass (1 - 4) $ 17,239 $ 18,076 $ 19,143 $ 10,573 $ 7,449 $ 5,965 $ 45,831 $ 444 $ 124,720 Special Mention (5) - 731 - 64 - 140 201 - 1,136 Substandard (6) - 41 - - 25 137 - 80 283 Doubtful (7) 195 - 226 - 1 100 50 5 577 Loss (8) - - - - - - - - - Total $ 17,434 $ 18,848 $ 19,369 $ 10,637 $ 7,475 $ 6,342 $ 46,082 $ 529 $ 126,716 Commercial real estate - owner occupied Pass (1 - 4) $ 29,253 $ 21,427 $ 26,808 $ 12,931 $ 12,881 $ 20,409 $ 112 $ 173 $ 123,994 Special Mention (5) - - - 2,338 358 - - - 2,696 Substandard (6) - - - - - - - - - Doubtful (7) - - 26 - 1 - - - 27 Loss (8) - - - - - - - - - Total $ 29,253 $ 21,427 $ 26,834 $ 15,269 $ 13,240 $ 20,409 $ 112 $ 173 $ 126,717 Commercial real estate - nonowner occupied Pass (1 - 4) $ 52,915 $ 67,285 $ 47,658 $ 46,364 $ 30,561 $ 47,895 $ 2,377 $ - $ 295,055 Special Mention (5) - - - - 838 1,134 - - 1,972 Substandard (6) - - - - - 154 18 - 172 Doubtful (7) - - - - - 124 - - 124 Loss (8) - - - - - - - - - Total $ 52,915 $ 67,285 $ 47,658 $ 46,364 $ 31,399 $ 49,307 $ 2,395 $ - $ 297,323 Agricultural Pass (1 - 4) $ 9,496 $ 16,131 $ 12,940 $ 3,029 $ 1,859 $ 9,801 $ 12,403 $ - $ 65,659 Special Mention (5) - - - - - - - - - Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 9,496 $ 16,131 $ 12,940 $ 3,029 $ 1,859 $ 9,801 $ 12,403 $ - $ 65,659 Residential real estate Pass (1 - 4) $ 53,013 $ 110,531 $ 85,075 $ 31,558 $ 10,425 $ 22,564 $ 1,816 $ 1,300 $ 316,282 Special Mention (5) - - - - - - - - - Substandard (6) - - 361 54 485 920 - - 1,820 Doubtful (7) - - - - - 21 - - 21 Loss (8) - - - - - - - - - Total $ 53,013 $ 110,531 $ 85,436 $ 31,612 $ 10,910 $ 23,505 $ 1,816 $ 1,300 $ 318,123 Home equity line of credit (HELOC) Pass (1 - 4) $ - $ - $ 46 $ 18 $ 85 $ 94 $ 40,932 $ 6,492 $ 47,667 Special Mention (5) - - - - - 59 20 99 178 Substandard (6) - - - - - - - - - Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ - $ - $ 46 $ 18 $ 85 $ 153 $ 40,952 $ 6,591 $ 47,845 Consumer Pass (1 - 4) $ 3,296 $ 5,142 $ 1,429 $ 740 $ 221 $ 128 $ 6,863 $ - $ 17,819 Special Mention (5) - - - 1 - - - - 1 Substandard (6) - 9 - - - - - - 9 Doubtful (7) - - - - - - - - - Loss (8) - - - - - - - - - Total $ 3,296 $ 5,151 $ 1,429 $ 741 $ 221 $ 128 $ 6,863 $ - $ 17,829 Total Loans Pass (1 - 4) $ 165,212 $ 238,592 $ 193,099 $ 105,213 $ 63,481 $ 106,856 $ 110,334 $ 8,409 $ 991,196 Special Mention (5) - 731 - 2,403 1,196 1,333 221 99 5,983 Substandard (6) - 50 361 54 510 1,211 18 80 2,284 Doubtful (7) 195 - 252 - 2 245 50 5 749 Loss (8) - - - - - - - - - Total Loans $ 165,407 $ 239,373 $ 193,712 $ 107,670 $ 65,189 $ 109,645 $ 110,623 $ 8,593 $ 1,000,212
Schedule of Credit Quality Indicators and Loan Categories	The following table presents loan balances by credit quality indicators and loan categories as of December 31, 2022. ($ in thousands) Commercial Commercial Commercial Agricultural Residential HELOC Consumer Total Pass (1 - 4) $ 127,727 $ 107,999 $ 296,611 $ 64,505 $ 288,028 $ 44,746 $ 19,915 $ 949,531 Special Mention (5) 394 2,930 4,899 - - - - 8,223 Substandard (6) 158 - 160 - 3,316 310 29 3,973 Doubtful (7) 114 - 210 - 24 - - 348 Loss (8) - - - - - - - - Total Loans $ 128,393 $ 110,929 $ 301,880 $ 64,505 $ 291,368 $ 45,056 $ 19,944 $ 962,075
Schedule of Loan Portfolio Aging Analysis	The following tables present the Company’s loan portfolio aging analysis as of December 31, 2023 and 2022: ($ in thousands) 30-59 Days 60-89 Days Greater Than Total December 31, 2023 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 26 $ - $ 658 $ 684 $ 126,032 $ 126,716 Commercial real estate - owner occupied - - - - 126,717 126,717 Commercial real estate - nonowner occupied - - 29 29 297,294 297,323 Agricultural - - - - 65,659 65,659 Residential real estate - 222 395 617 317,506 318,123 HELOC - 8 67 75 47,770 47,845 Consumer 88 33 1 122 17,707 17,829 Total Loans $ 114 $ 263 $ 1,150 $ 1,527 $ 998,685 $ 1,000,212 30-59 Days 60-89 Days Greater Than Total December 31, 2022 Past Due Past Due Past Due Due Current Total Loans Commercial & industrial $ 23 $ 108 $ 114 $ 245 $ 128,148 $ 128,393 Commercial real estate - owner occupied - - - - 110,929 110,929 Commercial real estate - nonowner occupied 114 - 32 146 301,734 301,880 Agricultural - - - - 64,505 64,505 Residential real estate 98 411 1,287 1,796 289,572 291,368 HELOC 98 24 138 260 44,796 45,056 Consumer 61 26 22 109 19,835 19,944 Total Loans $ 394 $ 569 $ 1,593 $ 2,556 $ 959,519 $ 962,075
Schedule of Categories of Nonaccrual Loans	The categories of nonaccrual loans as of December 31, 2023 and December 31, 2022 are presented in the following table. 2023 2022 ($ in thousands) Nonaccrual loans with no allowance Nonaccrual loans with an allowance Total nonaccrual loans Total nonaccrual loans Commercial & industrial $ 651 $ 97 $ 748 $ 114 Commercial real estate - owner occupied 26 - 26 - Commercial real estate - nonowner occupied 141 - 141 210 Agricultural - - - - Residential real estate 1,694 18 1,712 3,020 Home equity line of credit (HELOC) 180 - 180 310 Consumer 11 - 11 28 Total loans $ 2,703 $ 115 $ 2,818 $ 3,682
Schedule of Presents an Analysis of Collateral-Dependent Loans	The following table presents impaired loan activity for the twelve months ended December 31, 2022: ($ in thousands) Recorded Unpaid Principal Related Average Recorded Interest Income Twelve Months Ended December 31, 2022 Investment Balance Allowance Investment Recognized With no related allowance recorded: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied 347 825 - 1,350 94 Agricultural - - - - - Residential real estate 1,491 1,558 - 1,793 65 HELOC 68 68 85 4 Consumer - - - - - With a specific allowance recorded: Commercial & industrial - - - - - Commercial real estate - owner occupied - - - - - Commercial real estate - nonowner occupied - - - - - Agricultural - - - - - Residential real estate 1,372 1,372 138 1,424 43 HELOC 46 46 2 51 2 Consumer - - - - - Totals: Commercial & industrial $ 204 $ 627 $ - $ 650 $ 34 Commercial real estate - owner occupied $ - $ - $ - $ - $ - Commercial real estate - nonowner occupied $ 347 $ 825 $ - $ 1,350 $ 94 Agricultural $ - $ - $ - $ - $ - Residential real estate $ 2,863 $ 2,930 $ 138 $ 3,217 $ 108 HELOC $ 114 $ 114 $ 2 $ 136 $ 6 Consumer $ - $ - $ - $ - $ -
Schedule of Credit Losses for Unfunded Loan Commitments	The following table presents the balance and activity in the ACL for unfunded loan commitments for the twelve months ended December 31, 2023 and 2022. ($ in thousands) 2023 2022 Balance, beginning of period $ - $ - Adjustment for adoption of ASU 2016-13 1,149 - Provision for unfunded commitments (373 ) - Balance, end of period $ 776 $ -
Schedule of Loans to Directors	Loans to directors and their related interests, including loans to companies for which directors are principal owners and executive officers are presented in the following table at December 31: ($ in thousands) 2023 2022 Balance at beginning of period $ 521 $ 521 Effect of change in compostioin of directors and executive officers - 112 New Term Loans - - Repayment of term loans (144 ) (53 ) Changes in balances of revolving lines of credit 58 (59 ) Balance at end of period $ 435 $ 521

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Premises and Equipment [Abstract]
Schedule of Premises and Equipment	Major classifications of premises and equipment stated at cost were as follows at December 31: ($ in thousands) 2023 2022 Land $ 3,563 $ 3,563 Buildings and improvements 27,663 27,699 Equipment 15,842 14,315 Construction in process 167 879 47,235 46,456 Less accumulated depreciation (25,857 ) (23,627 ) Net premises and equipment $ 21,378 $ 22,829

Goodwill and Intangibles (Table

Goodwill and Intangibles (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangibles [Abstract]
Schedule of The Balance of Goodwill	The balance of goodwill was $23.2 million for the twelve months ended December 31, 2023 and December 31, 2022. 2023 2022 ($ in thousands) Carrying Amount Carrying Amount Beginning balance $ 23,239 $ 23,191 Measurement period adjustments - 48 Ending balance $ 23,239 $ 23,239
Schedule of Carrying basis and Accumulated Amortization of Intangible Assets	Carrying basis and accumulated amortization of intangible assets were as follows at December 31: 2023 2022 Gross Carrying Accumulated Gross Carrying Accumulated ($ in thousands) Amount Amortization Amount Amortization Core deposits intangible $ 660 $ (236 ) $ 660 $ (170 ) Customer relationship intangible 200 (200 ) 200 (176 ) Banking intangibles $ 860 $ (436 ) $ 860 $ (346 )

Mortgage Banking and Servicin_2

Mortgage Banking and Servicing Rights (Tables)	12 Months Ended
	Dec. 31, 2023
Mortgage Banking and Servicing Rights [Abstract]
Schedule of Mortgage Servicing Rights Capitalized and Related Amortization	The following table summarizes mortgage servicing rights capitalized and related amortization, along with activity in the related valuation allowance at December 31: ($ in thousands) 2023 2022 Carrying amount, beginning of year $ 13,503 $ 12,034 Mortgage servicing rights capitalized during the year 1,695 1,939 Mortgage servicing rights amortization during the year (1,242 ) (1,749 ) Net change in valuation allowance (50 ) 1,279 Carrying amount, end of year $ 13,906 $ 13,503 Valuation allowance: Beginning of year $ 177 $ 1,456 Increase (reduction) 50 (1,279 ) End of year $ 227 $ 177 Fair value, beginning of period $ 15,754 $ 12,629 Fair value, end of period $ 17,125 $ 15,754

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Derivative Financial Instruments [Abstract]
Schedule of Notional Amount and Fair Value of the Company’s Interest Rate Swaps	The table below presents the notional amount and fair value of the Company’s interest rate swaps, IRLCs and forward contracts utilized at December 31: 2023 2022 Notional Fair Notional Fair ($ in thousands) Amount Value Amount Value Asset Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 68,381 $ 3,638 $ 66,477 $ 5,538 IRLCs 7,466 45 - - Forward contracts - - 5,500 26 Total contracts $ 75,847 $ 3,683 $ 71,977 $ 5,564 Liability Derivatives Derivatives not designated as hedging instruments Interest rate swaps associated with loans $ 68,381 $ (3,638 ) $ 66,477 $ (5,538 ) IRLCs - - 3,268 (20 ) Forward contracts 10,750 (37 ) - - Total contracts $ 79,131 $ (3,675 ) $ 69,745 $ (5,558 )
Schedule of the Amounts Included in the Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments	The following table presents the amounts included in the consolidated statements of income for non-hedging derivative financial instruments for the twelve months ended December 31, 2023 and 2022. Amount of gain (loss) ($ in thousands) Statement of income classification 2023 2022 Interest rate swap contracts Other income $ 132 $ 19 IRLCs Gain on sale of mortgage loans & OMSR 65 (42 ) Forward contracts Gain on sale of mortgage loans & OMSR (63 ) 57
Schedule of Table Shows the Offsetting of Financial Assets and Derivative Assets	The following table shows the offsetting of financial assets and derivative assets at December 31, 2023 and 2022. Gross Gross Net amounts Gross amounts not offset ($ in thousands) recognized consolidated consolidated Financial Cash collateral Net December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ 2,900 $ 738 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ 4,480 $ 1,058
Schedule of Table Shows the Offsetting of Financial Liabilities and Derivative Liabilities	The following table shows the offsetting of financial liabilities and derivative liabilities at December 31, 2023 and 2022. Gross Gross Net amounts Gross amounts not offset ($ in thousands) recognized consolidated consolidated Financial Cash collateral Net December 31, 2023 Interest rate swaps $ 3,957 $ 319 $ 3,638 $ - $ - $ 3,638 December 31, 2022 Interest rate swaps $ 5,540 $ 2 $ 5,538 $ - $ - $ 5,538

Interest-Bearing Deposits (Tabl

Interest-Bearing Deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Interest-Bearing Deposits [Abstract]
Schedule of Maturities of Time Deposit	At December 31, 2023, the scheduled maturities of time deposits were as follows: ($ in thousands) 2024 $ 197,374 2025 41,190 2026 14,459 2027 1,958 2028 528 Thereafter - Total $ 255,509

Short-Term Borrowings (Tables)

Short-Term Borrowings (Tables)	12 Months Ended
	Dec. 31, 2023
Short-Term Borrowings [Abstract]
Schedule of Short-Term Borrowings	Short-Term Borrowings ($ in thousands) 2023 2022 Securities Sold Under Repurchase Agreements $ 13,387 $ 14,923

Federal Home Loan Bank (FHLB)_2

Federal Home Loan Bank (FHLB) Advances (Tables)	12 Months Ended
	Dec. 31, 2023
Federal Home Loan Bank (FHLB) Advances [Abstract]
Schedule of Aggregate Annual Maturities of FHLB Advances	Aggregate annual maturities of FHLB advances at December 31, 2023, were: ($ in thousands) Debt 2024 61,100 2026 5,000 2028 17,500 Total $ 83,600

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Provision for Income Taxes	The provision for income taxes includes these components: For The Year Ended ($ in thousands) 2023 2022 Taxes currently payable $ 744 $ 86 Deferred provision 1,878 2,709 Income tax expense $ 2,622 $ 2,795
Schedule of Reconciliation of Income Tax Expense at the Statutory Rate	A reconciliation of income tax expense at the statutory rate to the Company’s actual income tax expense is shown below: For The Year Ended ($ in thousands) 2023 2022 Computed at the statutory rate (21%) $ 3,091 $ 3,216 Increase (decrease) resulting from Tax exempt interest (117 ) (111 ) BOLI income (187 ) (106 ) Sec. 831(b) election (198 ) (199 ) Other 33 (5 ) Actual tax expense $ 2,622 $ 2,795
Schedule of Tax Effects of Temporary Differences Related to Deferred Taxes	The tax effects of temporary differences related to deferred taxes shown on the balance sheets are: For The Year Ended ($ in thousands) 2023 2022 Deferred tax assets Allowance for credit losses $ 3,315 $ 2,902 Unrealized losses on available-for-sale securities 7,929 8,538 Capitalized research and development costs 90 117 Accrued bonus 124 142 Net operating loss 2,758 5,410 Other 819 854 15,035 17,963 Deferred tax liabilities Depreciation (983 ) (1,117 ) Mortgage servicing rights (2,920 ) (2,836 ) Purchase accounting adjustments (1,488 ) (1,598 ) Prepaids (475 ) (527 ) Net deferred loan costs (93 ) (93 ) Section 475 MTM (7,929 ) (8,538 ) FHLB stock dividends (122 ) (271 ) (14,010 ) (14,980 ) Net deferred tax asset $ 1,025 $ 2,983

Regulatory Matters (Tables)

Regulatory Matters (Tables)	12 Months Ended
	Dec. 31, 2023
Regulatory Matters [Abstract]
Schedule of Actual Capital Amounts and Ratios	State Bank’s actual capital amounts and ratios are presented in the following table. Capital levels are presented for State Bank only as the Company is exempt from quarterly reporting at the holding company level: For Capital Adequacy To Be Well Capitalized Under Prompt Corrective Actual Purposes Action Procedures ($ in thousands) Amount Ratio Amount Ratio Amount Ratio As of December 31, 2023 Tier I Capital to average assets $ 148,049 10.93 % $ 54,185 4.0 % $ 67,732 5.0 % Tier I Common equity capital to risk-weighted assets $ 148,049 13.42 % $ 49,640 4.5 % $ 71,702 6.5 % Tier I Capital to risk-weighted assets $ 148,049 13.42 % $ 66,186 6.0 % $ 88,249 8.0 % Total Risk-based capital to risk-weighted assets $ 161,872 14.67 % $ 88,249 8.0 % $ 110,311 10.0 % As of December 31, 2022 Tier I Capital to average assets $ 146,678 11.06 % $ 53,069 4.0 % $ 66,336 5.0 % Tier I Common equity capital to risk-weighted assets $ 146,678 13.42 % $ 49,200 4.5 % $ 71,067 6.5 % Tier I Capital to risk-weighted assets $ 146,678 13.42 % $ 65,600 6.0 % $ 87,466 8.0 % Total Risk-based capital to risk-weighted assets $ 160,346 14.67 % $ 87,466 8.0 % $ 109,333 10.0 %

Share-Based Compensation Plan (

Share-Based Compensation Plan (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Compensation Plan [Abstract]
Schedule of Restricted Stock Activity	A summary of restricted stock activity under the Company’s LTI Plan as of December 31, 2023 and changes during the year ended is presented below: Shares Weighted- Nonvested, January 1, 2023 52,919 $ 19.23 Granted 28,664 16.53 Vested (31,810 ) 17.96 Forfeited (807 ) 18.27 Nonvested, December 31, 2023 48,966 $ 18.49

Disclosures about Fair Value _2

Disclosures about Fair Value of Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosures about Fair Value of Assets and Liabilities [Abstract]
Schedule of Fair Value Assets Measured on Recurring Basis	The following table presents the fair value measurements of securities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at December 31, 2023 and 2022: ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,517 $ - $ 6,517 $ - Mortgage-backed securities 188,867 - 188,867 - State and political subdivisions 9,898 - 9,898 - Other corporate securities 14,426 - 14,426 - Interest rate contracts - assets 3,638 - 3,638 - Interest rate contracts - liabilities (3,638 ) - (3,638 ) - Forward contracts (37 ) (37 ) - - IRLCs 45 - - 45 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) U.S. Treasury and Government Agencies $ 6,764 $ - $ 6,764 $ - Mortgage-backed securities 205,835 - 205,835 - State and political subdivisions 11,103 - 11,103 - Other corporate securities 15,078 - 15,078 - Interest rate contracts - assets 5,538 - 5,538 - Interest rate contracts - liabilities (5,538 ) - (5,538 ) - Forward contracts 26 26 - - IRLCs (20 ) - - (20 )
Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable (Level 3) Inputs	The following table reconciles the beginning and ending balances of recurring fair value measurements recognized in the accompanying consolidated balance sheets using significant unobservable (Level 3) inputs for the years ended December 31, 2023 and 2022. for the Twelve Months Ended ($ in thousands) 2023 2022 Interest rate lock commitments Balance at beginning of period $ (20 ) $ 22 Change in fair value 65 (42 ) Balance at end of period $ 45 $ (20 )
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis	The following table presents the fair value measurements of assets measured at fair value on a non-recurring basis and the level within the fair value hierarchy in which the fair value measurements fell at December 31, 2023 and 2022: ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Collateral-dependent Individually evaluated loans $ 864 $ - $ - $ 864 Mortgage servicing rights 1,896 - - 1,896 ($ in thousands) Fair value at (Level 1) (Level 2) (Level 3) Collateral-dependent impaired loans $ 1,028 $ - $ - $ 1,028 Mortgage servicing rights 1,448 - - 1,448
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements	The following tables present quantitative information about unobservable inputs used in recurring and nonrecurring Level 3 fair value measurements at December 31, 2023 and 2022: ($ in thousands) Fair value at Valuation Unobservable inputs Range Collateral-dependent individually evaluated loans $ 864 Market comparable properties Comparability adjustments (%) 2 - 100% (25 %) Mortgage servicing rights 1,896 Discounted cash flow Discount rate 11.01 % Constant prepayment rate 7.16 % P&I earnings credit 5.33 % T&I earnings credit 5.13 % Inflation for cost of servicing 3.50 % IRLCs 45 Discounted cash flow Loan closing rates 27% - 91 % ($ in thousands) Fair value at Valuation Unobservable inputs Range Collateral-dependent impaired loans $ 1,028 Market comparable properties Comparability adjustments (%) 8 - 21% (12 %) Mortgage servicing rights 1,448 Discounted cash flow Discount rate 11.39 % Constant prepayment rate 7.52 % P&I earnings credit 4.35 % T&I earnings credit 4.58 % Inflation for cost of servicing 3.50 % IRLCs (20 ) Discounted cash flow Loan closing rates 41% - 99 %
Schedule of Estimated Fair Values Financial Instruments	the Company does not know whether the fair values shown below represent values at which the respective financial instruments could be sold individually or in the aggregate. ($ in thousands) Carrying Fair Fair value measurements using December 31,2023 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 22,965 $ 22,965 $ 22,965 $ - $ - Interest bearing time deposits 1,535 1,535 - 1,535 - Loans held for sale 2,525 2,565 - 2,565 - Loans, net of allowance for credit losses 984,426 964,216 - - 964,216 Federal Reserve and FHLB Bank stock, at cost 7,279 7,279 - 7,279 - Interest receivable 4,657 4,657 - 4,657 - Financial liabilities Deposits $ 1,070,205 $ 1,078,028 $ 814,696 $ 263,332 $ - Short-term borrowings 13,387 13,387 - 13,387 - FHLB advances 83,600 83,368 - 83,368 - Trust preferred securities 10,310 9,759 - 9,759 - Subordinated debt, net of issuance costs 19,642 19,435 - 19,435 - Interest payable 2,443 2,443 - 2,443 - ($ in thousands) Carrying Fair Fair value measurements using December 31, 2022 amount value (Level 1) (Level 2) (Level 3) Financial assets Cash and due from banks $ 27,817 $ 27,817 $ 27,817 $ - $ - Interest bearing time deposits 2,131 2,131 - 2,131 - Loans held for sale 2,073 2,100 - 2,100 - Loans, net of allowance for loan losses 948,257 945,699 - - 945,699 Federal Reserve and FHLB Bank stock, at cost 6,326 6,326 - 6,326 - Interest receivable 4,091 4,091 - 4,091 - Financial liabilities Deposits $ 1,086,665 $ 1,090,718 $ 895,785 $ 194,933 $ - Short-term borrowings 14,923 14,923 - 14,923 - FHLB advances 60,000 59,886 - 59,886 - Trust preferred securities 10,310 9,674 - 9,674 - Subordinated debt, net of issuance costs 19,594 18,959 - 18,959 - Interest payable 769 769 - 769 -

Parent Company Financial Info_2

Parent Company Financial Information (Tables)	12 Months Ended
	Dec. 31, 2023
Parent Company Financial Information [Abstract]
Schedule of Condensed Balance Sheets	Condensed Balance Sheets ($ in thousands) 2023 2022 Assets Cash & cash equivalents $ 6,468 $ 4,655 Investment in banking subsidiaries 139,502 135,923 Investment in nonbanking subsidiaries 6,279 6,587 Other assets 2,726 2,076 Total assets $ 154,975 $ 149,241 Liabilities Trust preferred securities $ 10,000 $ 10,000 Sub debt net of issuance cost 19,642 19,594 Borrowings from nonbanking subsidiaries 310 310 Other liabilities & accrued interest payable 681 909 Total liabilities 30,633 30,813 Shareholders’ equity 124,342 118,428 Total liabilities and shareholders’ equity $ 154,975 $ 149,241
Schedule of Condensed Statements of Income	Condensed Statements of Income ($ in thousands) 2023 2022 Dividends from subsidiaries: Banking subsidiaries $ 10,000 $ - Nonbanking subsidiaries 700 750 Total income 10,700 750 Expenses Interest expense 1,494 1,139 Other expense 1,616 1,747 Total expenses 3,110 2,886 Income before income tax 7,590 (2,136 ) Income tax benefit (652 ) (613 ) Income (loss) before equity in undistributed income of subsidiaries 8,242 (1,523 ) Equity in undistributed income of subsidiaries Banking subsidiaries 3,290 13,426 Nonbanking subsidiaries 563 618 Total 3,853 14,044 Net income $ 12,095 $ 12,521
Schedule of Condensed Statements of Comprehensive Income (Loss)	Condensed Statements of Comprehensive Income (Loss) ($ in thousands) 2023 2022 Net income $ 12,095 $ 12,521 Other comprehensive income (loss): Available-for-sale investment securities: Gross unrealized holding gain (loss) arising in the period 2,897 (38,323 ) Related tax (expense) benefit (608 ) 8,048 Net effect on other comprehensive income (loss) 2,289 (30,275 ) Total comprehensive income (loss) $ 14,384 $ (17,754 )
Schedule of Condensed Statements of Cash Flows	Condensed Statements of Cash Flows ($ in thousands) 2023 2022 Operating activities Net income $ 12,095 $ 12,521 Items not requiring (providing) cash Equity in undistributed net income of subsidiaries (3,853 ) (14,044 ) Stock compensation expense 576 568 Other assets 230 973 Other liabilities (228 ) (502 ) Net cash provided by (used in) operating activities 8,820 (484 ) Financing activities Dividends on common shares (3,584 ) (3,407 ) Stock dividends on common shares - (8 ) Repurchase of common shares (3,471 ) (5,900 ) Other financing activities 48 48 Net cash used in financing activities (7,007 ) (9,267 ) Net change in cash and cash equivalents 1,813 (9,751 ) Cash and cash equivalents at beginning of year 4,655 14,406 Cash and cash equivalents at end of year $ 6,468 $ 4,655

Quarterly Financial Informati_2

Quarterly Financial Information (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information (unaudited) [Abstract]
Schedule of Quarterly Financial Information (unaudited)	($ in thousands, except per share data) 2023 December September June March Interest income $ 15,126 $ 14,796 $ 14,406 $ 13,824 Interest expense 5,542 5,260 4,577 3,500 Net interest income 9,584 9,536 9,829 10,324 Provision for loan losses (74 ) (6 ) 145 250 Noninterest income 5,531 4,163 4,361 3,666 Noninterest expense 10,369 10,481 10,339 10,773 Income tax expense 937 537 631 517 Net income $ 3,883 $ 2,687 $ 3,075 $ 2,450 Basic earnings per common share $ 0.58 $ 0.39 $ 0.45 $ 0.35 Diluted earnings per common share $ 0.56 $ 0.39 $ 0.45 $ 0.35 Dividends per share $ 0.135 $ 0.130 $ 0.130 $ 0.125 2022 December September June March Interest income $ 12,936 $ 11,764 $ 10,474 $ 9,395 Interest expense 2,037 1,334 881 918 Net interest income 10,899 10,430 9,593 8,477 Provision for loan losses - - - - Noninterest income 3,713 4,043 4,673 5,802 Noninterest expense 10,268 10,385 10,802 10,859 Income tax expense 812 746 630 607 Net income $ 3,532 $ 3,342 $ 2,834 $ 2,813 Basic earnings per common share $ 0.51 $ 0.48 $ 0.40 $ 0.40 Diluted earnings per common share $ 0.50 $ 0.47 $ 0.40 $ 0.40 Dividends per share $ 0.125 $ 0.120 $ 0.120 $ 0.115

Organization and Summary of S_3

Organization and Summary of Significant Accounting Policies (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Basis of Presentation [Line Items]
Insured amount	$ 0.4
Cash held by the FRB	5.9
Accrued interest receivable on available-for-sale debt securities	0.7
Debt obligation	$ 20
Debt interest rate	3.65%
Allowance for credit losses	$ 1.4
Increase reserve unfunded commitments	1.1
Decrease retained earning amount	2
Income tax provision	$ 0.5
Minimum [Member]
Basis of Presentation [Line Items]
Weighted-average periods	1 year
Maximum [Member]
Basis of Presentation [Line Items]
Weighted-average periods	8 years
Software [Member] | Minimum [Member]
Basis of Presentation [Line Items]
Weighted-average periods	1 year
Software [Member] | Maximum [Member]
Basis of Presentation [Line Items]
Weighted-average periods	3 years

Organization and Summary of S_4

Organization and Summary of Significant Accounting Policies (Details) - Schedule of Impact of the Adoption of ASC 326 $ in Thousands	Jan. 01, 2023 USD ($)
Pre-ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	$ 13,818
ACL on off-balance sheet commitments
Pre-ASC 326 Adoption [Member] | Commercial & industrial [Member]
Allowance for credit loss on loans
Total ACL on loans	1,663
Pre-ASC 326 Adoption [Member] | Commercial real estate - owner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	1,696
Pre-ASC 326 Adoption [Member] | Commercial real estate - nonowner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	4,584
Pre-ASC 326 Adoption [Member] | Agricultural [Member]
Allowance for credit loss on loans
Total ACL on loans	611
Pre-ASC 326 Adoption [Member] | Residential real estate [Member]
Allowance for credit loss on loans
Total ACL on loans	4,438
Pre-ASC 326 Adoption [Member] | Home equity line of credit (HELOC) [Member]
Allowance for credit loss on loans
Total ACL on loans	547
Pre-ASC 326 Adoption [Member] | Consumer [Member]
Allowance for credit loss on loans
Total ACL on loans	279
Impact of ASC 326 Adoption [Member]
Allowance for credit loss on loans
Total ACL on loans	1,372
ACL on off-balance sheet commitments	1,149
Impact of ASC 326 Adoption [Member] | Commercial & industrial [Member]
Allowance for credit loss on loans
Total ACL on loans	230
Impact of ASC 326 Adoption [Member] | Commercial real estate - owner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	54
Impact of ASC 326 Adoption [Member] | Commercial real estate - nonowner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	1,015
Impact of ASC 326 Adoption [Member] | Agricultural [Member]
Allowance for credit loss on loans
Total ACL on loans	(194)
Impact of ASC 326 Adoption [Member] | Residential real estate [Member]
Allowance for credit loss on loans
Total ACL on loans	360
Impact of ASC 326 Adoption [Member] | Home equity line of credit (HELOC) [Member]
Allowance for credit loss on loans
Total ACL on loans	(76)
Impact of ASC 326 Adoption [Member] | Consumer [Member]
Allowance for credit loss on loans
Total ACL on loans	(17)
As reported under ASC 326 [Member]
Allowance for credit loss on loans
Total ACL on loans	15,190
ACL on off-balance sheet commitments	1,149
As reported under ASC 326 [Member] | Commercial & industrial [Member]
Allowance for credit loss on loans
Total ACL on loans	1,893
As reported under ASC 326 [Member] | Commercial real estate - owner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	1,750
As reported under ASC 326 [Member] | Commercial real estate - nonowner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	5,599
As reported under ASC 326 [Member] | Agricultural [Member]
Allowance for credit loss on loans
Total ACL on loans	417
As reported under ASC 326 [Member] | Residential real estate [Member]
Allowance for credit loss on loans
Total ACL on loans	4,798
As reported under ASC 326 [Member] | Home equity line of credit (HELOC) [Member]
Allowance for credit loss on loans
Total ACL on loans	471
As reported under ASC 326 [Member] | Consumer [Member]
Allowance for credit loss on loans
Total ACL on loans	262
Cummulative Effect on Retained Earnings [Member]
Allowance for credit loss on loans
Total ACL on loans	1,084
ACL on off-balance sheet commitments	907
Cummulative Effect on Retained Earnings [Member] | Commercial & industrial [Member]
Allowance for credit loss on loans
Total ACL on loans	182
Cummulative Effect on Retained Earnings [Member] | Commercial real estate - owner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	43
Cummulative Effect on Retained Earnings [Member] | Commercial real estate - nonowner occupied [Member]
Allowance for credit loss on loans
Total ACL on loans	801
Cummulative Effect on Retained Earnings [Member] | Agricultural [Member]
Allowance for credit loss on loans
Total ACL on loans	(153)
Cummulative Effect on Retained Earnings [Member] | Residential real estate [Member]
Allowance for credit loss on loans
Total ACL on loans	284
Cummulative Effect on Retained Earnings [Member] | Home equity line of credit (HELOC) [Member]
Allowance for credit loss on loans
Total ACL on loans	(60)
Cummulative Effect on Retained Earnings [Member] | Consumer [Member]
Allowance for credit loss on loans
Total ACL on loans	$ (13)

Earnings Per Share (Details)

Earnings Per Share (Details)	Jan. 10, 2022 $ / shares
Earnings Per Share [Abstract]
Common stock dividend payable, percentage	5%
Closing price per share	$ 19.89

Earnings Per Share (Details) -

Earnings Per Share (Details) - Schedule of Earnings Per Common Share - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Diluted Earnings Per Common Share [Abstract]
Distributed earnings allocated to common shares	$ 3,584	$ 3,412
Undistributed earnings allocated to common shares	8,482	9,082
Net earnings allocated to common shares	12,066	12,494
Net earnings allocated to participating securities	29	27
Net Income allocated to common shares and participating securities	$ 12,095	$ 12,521
Weighted average shares outstanding for basic earnings per share (in Shares)	6,829	7,005
Dilutive effect of stock compensation	$ 88	$ 73
Weighted average shares outstanding for diluted earnings per share (in Shares)	6,917	7,078
Basic earnings per common share (in Dollars per share)	$ 1.77	$ 1.79
Diluted earnings per common share (in Dollars per share)	$ 1.75	$ 1.77

Available-for-Sale Securities_2

Available-for-Sale Securities (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Available-for-Sale Securities [Abstract]
Fair value of securities pledged as collateral	$ 89,700	$ 53,900
Securities delivered for repurchase agreements	$ 19,700	17,800
Historical cost (in Dollars per share)	$ 0.01
Pre-tax gain	$ 1,450
Fair value of investments	$ 217,000	$ 235,500
Fair value investments percentage	99%	99%

Available-for-Sale Securities_3

Available-for-Sale Securities (Details) - Schedule of Amortized Cost and Fair Values with Gross Unrealized Gains and Losses - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Available-for-Sale Securities [Line Items]
Amortized Cost	$ 257,468	$ 279,439
Gross Unrealized Gains	12	14
Gross Unrealized Losses	(37,772)	(40,673)
Fair Value	219,708	238,780
U.S. Treasury and Government agencies [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	7,339	7,636
Gross Unrealized Gains	1
Gross Unrealized Losses	(823)	(872)
Fair Value	6,517	6,764
Mortgage-backed securities [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	221,717	241,741
Gross Unrealized Gains	3	4
Gross Unrealized Losses	(32,853)	(35,910)
Fair Value	188,867	205,835
State and political subdivisions [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	11,212	12,862
Gross Unrealized Gains	8	10
Gross Unrealized Losses	(1,322)	(1,769)
Fair Value	9,898	11,103
Other corporate securities [Member]
Available-for-Sale Securities [Line Items]
Amortized Cost	17,200	17,200
Gross Unrealized Gains
Gross Unrealized Losses	(2,774)	(2,122)
Fair Value	$ 14,426	$ 15,078

Available-for-Sale Securities_4

Available-for-Sale Securities (Details) - Schedule of Amortized Cost and Fair Value of Securities Available-For-Sale $ in Thousands	Dec. 31, 2023 USD ($)
Amortized Cost [Member]
Available-for-Sale Securities [Line Items]
Available for Sale, Amortized Cost, Within one year	$ 809
Available for Sale, Amortized Cost, Due after one year through five years	1,903
Available for Sale, Amortized Cost, Due after five years through ten years	24,483
Available for Sale, Amortized Cost, Due after ten years	8,556
Available for Sale, Amortized Cost	35,751
Mortgage-backed securities	221,717
Totals	257,468
Fair Value [Member]
Available-for-Sale Securities [Line Items]
Available for Sale, Fair Value, Within one year	800
Available for Sale, Fair Value, Due after one year through five years	1,839
Available for Sale, Fair Value, Due after five years through ten years	20,824
Available for Sale, Fair Value, Due after ten years	7,378
Available for Sale, Fair Value	30,841
Mortgage-backed securities	188,867
Totals	$ 219,708

Available-for-Sale Securities_5

Available-for-Sale Securities (Details) - Schedule of Securities with Unrealized Losses - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value		$ 75,615
Less than 12 Months, Unrealized Losses		(8,792)
12 Months or Longer, Fair Value	216,997	159,861
12 Months or Longer, Unrealized Losses	(37,772)	(31,881)
Total Fair Value	216,997	235,476
Total Unrealized Losses	(37,772)	(40,673)
U.S. Treasury and Government agencies [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value		3,788
Less than 12 Months, Unrealized Losses		(452)
12 Months or Longer, Fair Value	6,022	2,974
12 Months or Longer, Unrealized Losses	(823)	(420)
Total Fair Value	6,022	6,762
Total Unrealized Losses	(823)	(872)
Mortgage-backed securities [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value		52,351
Less than 12 Months, Unrealized Losses		(5,234)
12 Months or Longer, Fair Value	188,508	153,055
12 Months or Longer, Unrealized Losses	(32,853)	(30,676)
Total Fair Value	188,508	205,406
Total Unrealized Losses	(32,853)	(35,910)
State and political subdivisions [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value		7,461
Less than 12 Months, Unrealized Losses		(1,370)
12 Months or Longer, Fair Value	8,541	1,268
12 Months or Longer, Unrealized Losses	(1,322)	(399)
Total Fair Value	8,541	8,729
Total Unrealized Losses	(1,322)	(1,769)
Other corporate securities [Member]
Available-for-Sale Securities [Line Items]
Less than 12 Months, Fair Value		12,015
Less than 12 Months, Unrealized Losses		(1,736)
12 Months or Longer, Fair Value	13,926	2,564
12 Months or Longer, Unrealized Losses	(2,774)	(386)
Total Fair Value	13,926	14,579
Total Unrealized Losses	$ (2,774)	$ (2,122)

Loans and Allowance for Credi_3

Loans and Allowance for Credit Losses (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 01, 2023	Dec. 31, 2023
Loans and Allowance for Credit Losses [Line Items]
Total allowance for credit loss	$ 1,400
Outstanding balance		$ 100,000
Homogenous loan		$ 100,000

Loans and Allowance for Credi_4

Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Loans - Total Loans [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loans and Allowance for Credit Losses [Line Items]
Total loans	$ 1,000,212	$ 962,075
Allowance for credit losses	(15,786)	(13,818)
Loans, net	984,426	948,257
Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	126,716	128,393
Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	126,717	110,929
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	297,323	301,880
Agricultural [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	65,659	64,505
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	318,123	291,368
Home equity line of credit (HELOC) [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	47,845	45,056
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Total loans	$ 17,829	$ 19,944

Loans and Allowance for Credi_5

Loans and Allowance for Credit Losses (Details) - Schedule of Loan Commitments, Unused Lines of Credit and Standby Letters of Credit - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Totals	$ 202,789	$ 223,004
Loan commitments and unused lines of credit [Member]
Line of Credit Facility [Line Items]
Totals	201,605	221,668
Standby letters of credit [Member]
Line of Credit Facility [Line Items]
Totals	$ 1,184	$ 1,336

Loans and Allowance for Credi_6

Loans and Allowance for Credit Losses (Details) - Schedule of Activity Related to The Allowance for Credit Losses - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loans and Allowance for Credit Losses [Line Items]
Balance, beginning of period	$ 13,818	$ 13,805
Impact of Adopting ASC 326	1,372
Chargeoffs	(118)	(34)
Recoveries	26	47
Provision for Credit Losses	688
Balance, end of period	15,786	13,818
Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Balance, beginning of period	1,663	1,890
Impact of Adopting ASC 326	230
Chargeoffs
Recoveries
Provision for Credit Losses	110	(227)
Balance, end of period	2,003	1,663
Commercial real estate - owner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Balance, beginning of period	1,696	2,564
Impact of Adopting ASC 326	54
Chargeoffs
Recoveries
Provision for Credit Losses	202	(868)
Balance, end of period	1,952	1,696
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Balance, beginning of period	4,584	4,217
Impact of Adopting ASC 326	1,015
Chargeoffs
Recoveries
Provision for Credit Losses	119	367
Balance, end of period	5,718	4,584
Agricultural [Member]
Loans and Allowance for Credit Losses [Line Items]
Balance, beginning of period	611	599
Impact of Adopting ASC 326	(194)
Chargeoffs
Recoveries
Provision for Credit Losses	23	12
Balance, end of period	440	611
Residential real estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Balance, beginning of period	4,438	3,515
Impact of Adopting ASC 326	360
Chargeoffs	(53)
Recoveries	1
Provision for Credit Losses	190	923
Balance, end of period	4,936	4,438
HELOC [Member]
Loans and Allowance for Credit Losses [Line Items]
Balance, beginning of period	547	579
Impact of Adopting ASC 326	(76)
Chargeoffs		(34)
Recoveries		47
Provision for Credit Losses	39	(45)
Balance, end of period	510	547
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Balance, beginning of period	279	441
Impact of Adopting ASC 326	(17)
Chargeoffs	(65)
Recoveries	25
Provision for Credit Losses	5	(162)
Balance, end of period	$ 227	$ 279

Loans and Allowance for Credi_7

Loans and Allowance for Credit Losses (Details) - Schedue of Gross Chargeoffs - Gross Chargeoff [Member] $ in Thousands	Dec. 31, 2023 USD ($)
Schedue of Gross Chargeoffs [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	12
Term Loans by Year of Origination 2021	40
Term Loans by Year of Origination 2020	32
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans	34
Total	118
Commercial & industrial [Member]
Schedue of Gross Chargeoffs [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Total
Commercial real estate - nonowner occupied [Member]
Schedue of Gross Chargeoffs [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Total
Agricultural [Member]
Schedue of Gross Chargeoffs [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Total
Residential real estate [Member]
Schedue of Gross Chargeoffs [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	32
Term Loans by Year of Origination 2020	21
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Total	53
Home equity line of credit (HELOC) [Member]
Schedue of Gross Chargeoffs [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Total
Consumer [Member]
Schedue of Gross Chargeoffs [Line Items]
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	12
Term Loans by Year of Origination 2021	8
Term Loans by Year of Origination 2020	11
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans	34
Total	$ 65

Loans and Allowance for Credi_8

Loans and Allowance for Credit Losses (Details) - Schedule of Presents an Analysis of Collateral-Dependent Loans $ in Thousands	Dec. 31, 2023 USD ($)
Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral Type Real Estate	$ 1,911
Allocated Allowance	155
Commercial & industrial [Member]
Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral Type Real Estate	604
Allocated Allowance	97
Commercial real estate - nonowner occupied [Member]
Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral Type Real Estate	284
Allocated Allowance	40
Residential real estate [Member]
Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral Type Real Estate	1,023
Allocated Allowance	18
Real Estate [Member]
Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral Type Real Estate	1,911
Real Estate [Member] | Commercial & industrial [Member]
Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral Type Real Estate	604
Real Estate [Member] | Commercial real estate - nonowner occupied [Member]
Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral Type Real Estate	284
Real Estate [Member] | Residential real estate [Member]
Schedule of Presents an Analysis of Collateral-Dependent Loans [Line Items]
Collateral Type Real Estate	$ 1,023

Loans and Allowance for Credi_9

Loans and Allowance for Credit Losses (Details) - Schedule of Allowance for Loan Losses and Recorded Investment $ in Thousands	Dec. 31, 2022 USD ($)
Ending allowance attributable to loans:
Individually evaluated for impairment	$ 140
Collectively evaluated for impairment	13,678
Totals	13,818
Loans:
Individually evaluated for impairment	3,528
Collectively evaluated for impairment	958,547
Totals	962,075
Commercial & industrial [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment	1,663
Totals	1,663
Loans:
Individually evaluated for impairment	204
Collectively evaluated for impairment	128,189
Totals	128,393
Commercial real estate [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment	6,280
Totals	6,280
Loans:
Individually evaluated for impairment	347
Collectively evaluated for impairment	412,462
Totals	412,809
Agricultural [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment
Collectively evaluated for impairment	611
Totals	611
Loans:
Individually evaluated for impairment
Collectively evaluated for impairment	64,505
Totals	64,505
Residential real estate [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment	138
Collectively evaluated for impairment	4,300
Totals	4,438
Loans:
Individually evaluated for impairment	2,863
Collectively evaluated for impairment	288,505
Totals	291,368
Consumer [Member]
Ending allowance attributable to loans:
Individually evaluated for impairment	2
Collectively evaluated for impairment	824
Totals	826
Loans:
Individually evaluated for impairment	114
Collectively evaluated for impairment	64,886
Totals	$ 65,000

Loans and Allowance for Cred_10

Loans and Allowance for Credit Losses (Details) - Schedue of Credit Risk Profile of Company's Loan Portfolio Based on Rating Category $ in Thousands	Dec. 31, 2023 USD ($)
Commercial & industrial [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	$ 17,434
Term Loans by Year of Origination 2022	18,848
Term Loans by Year of Origination 2021	19,369
Term Loans by Year of Origination 2020	10,637
Term Loans by Year of Origination 2019	7,475
Term Loans by Year of Origination Prior	6,342
Revolving Loans	46,082
Revolving Loans Converted to Term	529
Total	126,716
Commercial & industrial [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	17,239
Term Loans by Year of Origination 2022	18,076
Term Loans by Year of Origination 2021	19,143
Term Loans by Year of Origination 2020	10,573
Term Loans by Year of Origination 2019	7,449
Term Loans by Year of Origination Prior	5,965
Revolving Loans	45,831
Revolving Loans Converted to Term	444
Total	124,720
Commercial & industrial [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	731
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	64
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	140
Revolving Loans	201
Revolving Loans Converted to Term
Total	1,136
Commercial & industrial [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	41
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019	25
Term Loans by Year of Origination Prior	137
Revolving Loans
Revolving Loans Converted to Term	80
Total	283
Commercial & industrial [Member] | Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	195
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	226
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019	1
Term Loans by Year of Origination Prior	100
Revolving Loans	50
Revolving Loans Converted to Term	5
Total	577
Commercial & industrial [Member] | Loss [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Commercial real estate - owner occupied [Member ]
Commercial & industrial
Term Loans by Year of Origination 2023	29,253
Term Loans by Year of Origination 2022	21,427
Term Loans by Year of Origination 2021	26,834
Term Loans by Year of Origination 2020	15,269
Term Loans by Year of Origination 2019	13,240
Term Loans by Year of Origination Prior	20,409
Revolving Loans	112
Revolving Loans Converted to Term	173
Total	126,717
Commercial real estate - owner occupied [Member ] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	29,253
Term Loans by Year of Origination 2022	21,427
Term Loans by Year of Origination 2021	26,808
Term Loans by Year of Origination 2020	12,931
Term Loans by Year of Origination 2019	12,881
Term Loans by Year of Origination Prior	20,409
Revolving Loans	112
Revolving Loans Converted to Term	173
Total	123,994
Commercial real estate - owner occupied [Member ] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	2,338
Term Loans by Year of Origination 2019	358
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total	2,696
Commercial real estate - owner occupied [Member ] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Commercial real estate - owner occupied [Member ] | Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	26
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019	1
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total	27
Commercial real estate - owner occupied [Member ] | Loss [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Commercial real estate - nonowner occupied [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	52,915
Term Loans by Year of Origination 2022	67,285
Term Loans by Year of Origination 2021	47,658
Term Loans by Year of Origination 2020	46,364
Term Loans by Year of Origination 2019	31,399
Term Loans by Year of Origination Prior	49,307
Revolving Loans	2,395
Revolving Loans Converted to Term
Total	297,323
Commercial real estate - nonowner occupied [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	52,915
Term Loans by Year of Origination 2022	67,285
Term Loans by Year of Origination 2021	47,658
Term Loans by Year of Origination 2020	46,364
Term Loans by Year of Origination 2019	30,561
Term Loans by Year of Origination Prior	47,895
Revolving Loans	2,377
Revolving Loans Converted to Term
Total	295,055
Commercial real estate - nonowner occupied [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019	838
Term Loans by Year of Origination Prior	1,134
Revolving Loans
Revolving Loans Converted to Term
Total	1,972
Commercial real estate - nonowner occupied [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	154
Revolving Loans	18
Revolving Loans Converted to Term
Total	172
Commercial real estate - nonowner occupied [Member] | Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	124
Revolving Loans
Revolving Loans Converted to Term
Total	124
Commercial real estate - nonowner occupied [Member] | Loss [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Agricultural [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	9,496
Term Loans by Year of Origination 2022	16,131
Term Loans by Year of Origination 2021	12,940
Term Loans by Year of Origination 2020	3,029
Term Loans by Year of Origination 2019	1,859
Term Loans by Year of Origination Prior	9,801
Revolving Loans	12,403
Revolving Loans Converted to Term
Total	65,659
Agricultural [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	9,496
Term Loans by Year of Origination 2022	16,131
Term Loans by Year of Origination 2021	12,940
Term Loans by Year of Origination 2020	3,029
Term Loans by Year of Origination 2019	1,859
Term Loans by Year of Origination Prior	9,801
Revolving Loans	12,403
Revolving Loans Converted to Term
Total	65,659
Agricultural [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Agricultural [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Agricultural [Member] | Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Agricultural [Member] | Loss [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Residential real estate [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	53,013
Term Loans by Year of Origination 2022	110,531
Term Loans by Year of Origination 2021	85,436
Term Loans by Year of Origination 2020	31,612
Term Loans by Year of Origination 2019	10,910
Term Loans by Year of Origination Prior	23,505
Revolving Loans	1,816
Revolving Loans Converted to Term	1,300
Total	318,123
Residential real estate [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	53,013
Term Loans by Year of Origination 2022	110,531
Term Loans by Year of Origination 2021	85,075
Term Loans by Year of Origination 2020	31,558
Term Loans by Year of Origination 2019	10,425
Term Loans by Year of Origination Prior	22,564
Revolving Loans	1,816
Revolving Loans Converted to Term	1,300
Total	316,282
Residential real estate [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Residential real estate [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	361
Term Loans by Year of Origination 2020	54
Term Loans by Year of Origination 2019	485
Term Loans by Year of Origination Prior	920
Revolving Loans
Revolving Loans Converted to Term
Total	1,820
Residential real estate [Member] | Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	21
Revolving Loans
Revolving Loans Converted to Term
Total	21
Residential real estate [Member] | Loss [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Home equity line of credit (HELOC) [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	46
Term Loans by Year of Origination 2020	18
Term Loans by Year of Origination 2019	85
Term Loans by Year of Origination Prior	153
Revolving Loans	40,952
Revolving Loans Converted to Term	6,591
Total	47,845
Home equity line of credit (HELOC) [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	46
Term Loans by Year of Origination 2020	18
Term Loans by Year of Origination 2019	85
Term Loans by Year of Origination Prior	94
Revolving Loans	40,932
Revolving Loans Converted to Term	6,492
Total	47,667
Home equity line of credit (HELOC) [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior	59
Revolving Loans	20
Revolving Loans Converted to Term	99
Total	178
Home equity line of credit (HELOC) [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Home equity line of credit (HELOC) [Member] | Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Home equity line of credit (HELOC) [Member] | Loss [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Consumer [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	3,296
Term Loans by Year of Origination 2022	5,151
Term Loans by Year of Origination 2021	1,429
Term Loans by Year of Origination 2020	741
Term Loans by Year of Origination 2019	221
Term Loans by Year of Origination Prior	128
Revolving Loans	6,863
Revolving Loans Converted to Term
Total	17,829
Consumer [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	3,296
Term Loans by Year of Origination 2022	5,142
Term Loans by Year of Origination 2021	1,429
Term Loans by Year of Origination 2020	740
Term Loans by Year of Origination 2019	221
Term Loans by Year of Origination Prior	128
Revolving Loans	6,863
Revolving Loans Converted to Term
Total	17,819
Consumer [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	1
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total	1
Consumer [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	9
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total	9
Consumer [Member] | Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Consumer [Member] | Loss [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total
Total Loans [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	165,407
Term Loans by Year of Origination 2022	239,373
Term Loans by Year of Origination 2021	193,712
Term Loans by Year of Origination 2020	107,670
Term Loans by Year of Origination 2019	65,189
Term Loans by Year of Origination Prior	109,645
Revolving Loans	110,623
Revolving Loans Converted to Term	8,593
Total	1,000,212
Total Loans [Member] | Pass [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	165,212
Term Loans by Year of Origination 2022	238,592
Term Loans by Year of Origination 2021	193,099
Term Loans by Year of Origination 2020	105,213
Term Loans by Year of Origination 2019	63,481
Term Loans by Year of Origination Prior	106,856
Revolving Loans	110,334
Revolving Loans Converted to Term	8,409
Total	991,196
Total Loans [Member] | Special Mention [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	731
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020	2,403
Term Loans by Year of Origination 2019	1,196
Term Loans by Year of Origination Prior	1,333
Revolving Loans	221
Revolving Loans Converted to Term	99
Total	5,983
Total Loans [Member] | Substandard [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022	50
Term Loans by Year of Origination 2021	361
Term Loans by Year of Origination 2020	54
Term Loans by Year of Origination 2019	510
Term Loans by Year of Origination Prior	1,211
Revolving Loans	18
Revolving Loans Converted to Term	80
Total	2,284
Total Loans [Member] | Doubtful [Member]
Commercial & industrial
Term Loans by Year of Origination 2023	195
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021	252
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019	2
Term Loans by Year of Origination Prior	245
Revolving Loans	50
Revolving Loans Converted to Term	5
Total	749
Total Loans [Member] | Loss [Member]
Commercial & industrial
Term Loans by Year of Origination 2023
Term Loans by Year of Origination 2022
Term Loans by Year of Origination 2021
Term Loans by Year of Origination 2020
Term Loans by Year of Origination 2019
Term Loans by Year of Origination Prior
Revolving Loans
Revolving Loans Converted to Term
Total

Loans and Allowance for Cred_11

Loans and Allowance for Credit Losses (Details) - Schedule of Credit Quality Indicators and Loan Categories - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans	$ 1,000,212	$ 962,075
Pass [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		949,531
Special Mention [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		8,223
Substandard [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		3,973
Doubtful [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		348
Loss [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Commercial & industrial [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans	126,716	128,393
Commercial & industrial [Member] | Pass [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		127,727
Commercial & industrial [Member] | Special Mention [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		394
Commercial & industrial [Member] | Substandard [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		158
Commercial & industrial [Member] | Doubtful [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		114
Commercial & industrial [Member] | Loss [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Commercial real estate - owner occupied [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans	126,717	110,929
Commercial real estate - owner occupied [Member] | Pass [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		107,999
Commercial real estate - owner occupied [Member] | Special Mention [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		2,930
Commercial real estate - owner occupied [Member] | Substandard [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Commercial real estate - owner occupied [Member] | Doubtful [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Commercial real estate - owner occupied [Member] | Loss [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Commercial real estate - nonowner occupied [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans	297,323	301,880
Commercial real estate - nonowner occupied [Member] | Pass [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		296,611
Commercial real estate - nonowner occupied [Member] | Special Mention [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		4,899
Commercial real estate - nonowner occupied [Member] | Substandard [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		160
Commercial real estate - nonowner occupied [Member] | Doubtful [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		210
Commercial real estate - nonowner occupied [Member] | Loss [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Agricultural [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans	65,659	64,505
Agricultural [Member] | Pass [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		64,505
Agricultural [Member] | Special Mention [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Agricultural [Member] | Substandard [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Agricultural [Member] | Doubtful [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Agricultural [Member] | Loss [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Residential real estate [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans	318,123	291,368
Residential real estate [Member] | Pass [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		288,028
Residential real estate [Member] | Special Mention [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Residential real estate [Member] | Substandard [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		3,316
Residential real estate [Member] | Doubtful [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		24
Residential real estate [Member] | Loss [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
HELOC [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans	47,845	45,056
HELOC [Member] | Pass [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		44,746
HELOC [Member] | Special Mention [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
HELOC [Member] | Substandard [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		310
HELOC [Member] | Doubtful [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
HELOC [Member] | Loss [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Consumer [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans	$ 17,829	19,944
Consumer [Member] | Pass [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		19,915
Consumer [Member] | Special Mention [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Consumer [Member] | Substandard [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans		29
Consumer [Member] | Doubtful [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans
Consumer [Member] | Loss [Member]
Schedule of Credit Quality Indicators and Loan Categories [Line Items]
Total Loans

Loans and Allowance for Cred_12

Loans and Allowance for Credit Losses (Details) - Schedule of Loan Portfolio Aging Analysis - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	$ 115
Current	1,000,212	$ 962,075
Total Loans Receivable	1,000,212	962,075
30-59 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	114	394
60-89 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	263	569
Greater Than 90 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	1,150	1,593
Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	1,527	2,556
Current [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	998,685
Current		959,519
Total Loans Receivable		959,519
Commercial & industrial [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	97
Current	126,716	128,393
Total Loans Receivable	126,716	128,393
Commercial & industrial [Member] | 30-59 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	26	23
Commercial & industrial [Member] | 60-89 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due		108
Commercial & industrial [Member] | Greater Than 90 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	658	114
Commercial & industrial [Member] | Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	684	245
Commercial & industrial [Member] | Current [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	126,032
Current		128,148
Total Loans Receivable		128,148
Commercial real estate - owner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Current	126,717	110,929
Total Loans Receivable	126,717	110,929
Commercial real estate - owner occupied [Member] | 30-59 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | 60-89 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | Greater Than 90 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Commercial real estate - owner occupied [Member] | Current [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	126,717
Current		110,929
Total Loans Receivable		110,929
Commercial real estate - nonowner occupied [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Current	297,323	301,880
Total Loans Receivable	297,323	301,880
Commercial real estate - nonowner occupied [Member] | 30-59 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due		114
Commercial real estate - nonowner occupied [Member] | 60-89 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Commercial real estate - nonowner occupied [Member] | Greater Than 90 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	29	32
Commercial real estate - nonowner occupied [Member] | Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	29	146
Commercial real estate - nonowner occupied [Member] | Current [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	297,294
Current		301,734
Total Loans Receivable		301,734
Agricultural [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Current	65,659	64,505
Total Loans Receivable	65,659	64,505
Agricultural [Member] | 30-59 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Agricultural [Member] | 60-89 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Agricultural [Member] | Greater Than 90 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Agricultural [Member] | Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Agricultural [Member] | Current [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	65,659
Current		64,505
Total Loans Receivable		64,505
Residential real estate [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	18
Current	318,123	291,368
Total Loans Receivable	318,123	291,368
Residential real estate [Member] | 30-59 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due		98
Residential real estate [Member] | 60-89 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	222	411
Residential real estate [Member] | Greater Than 90 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	395	1,287
Residential real estate [Member] | Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	617	1,796
Residential real estate [Member] | Current [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	317,506
Current		289,572
Total Loans Receivable		289,572
HELOC [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Current	47,845	45,056
Total Loans Receivable	47,845	45,056
HELOC [Member] | 30-59 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due		98
HELOC [Member] | 60-89 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	8	24
HELOC [Member] | Greater Than 90 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	67	138
HELOC [Member] | Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	75	260
HELOC [Member] | Current [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	47,770
Current		44,796
Total Loans Receivable		44,796
Consumer [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due
Current	17,829	19,944
Total Loans Receivable	17,829	19,944
Consumer [Member] | 30-59 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	88	61
Consumer [Member] | 60-89 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	33	26
Consumer [Member] | Greater Than 90 Days Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	1	22
Consumer [Member] | Past Due [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	122	109
Consumer [Member] | Current [Member]
Schedule of Loan Portfolio Aging Analysis [Line Items]
Total Past Due	$ 17,707
Current		19,835
Total Loans Receivable		$ 19,835

Loans and Allowance for Cred_13

Loans and Allowance for Credit Losses (Details) - Schedule of Categories of Nonaccrual Loans - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	$ 2,703
Nonaccrual loans with an allowance	115
Total nonaccrual loans	2,818	$ 3,682
Commercial & industrial [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	651
Nonaccrual loans with an allowance	97
Total nonaccrual loans	748	114
Commercial Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	26
Nonaccrual loans with an allowance
Total nonaccrual loans	26
Commercial real estate - nonowner occupied [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	141
Nonaccrual loans with an allowance
Total nonaccrual loans	141	210
Agricultural [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance
Nonaccrual loans with an allowance
Total nonaccrual loans
Residential Real Estate [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	1,694
Nonaccrual loans with an allowance	18
Total nonaccrual loans	1,712	3,020
Home equity line of credit (HELOC) [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	180
Nonaccrual loans with an allowance
Total nonaccrual loans	180	310
Consumer [Member]
Loans and Allowance for Credit Losses [Line Items]
Nonaccrual loans with no allowance	11
Nonaccrual loans with an allowance
Total nonaccrual loans	$ 11	$ 28

Loans and Allowance for Cred_14

Loans and Allowance for Credit Losses (Details) - Schedule of Impaired Loan Activity $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Commercial & industrial [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment	$ 204
With no related allowance recorded, Unpaid Principal Balance	627
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	650
With no related allowance recorded, Interest Income Recognized	34
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment	204
Total Unpaid Principal Balance	627
Total Related Allowance
Total Average Recorded Investment	650
Total Interest Income Recognized	34
Commercial real estate - owner occupied [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment
With no related allowance recorded, Unpaid Principal Balance
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment
With no related allowance recorded, Interest Income Recognized
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment
Total Unpaid Principal Balance
Total Related Allowance
Total Average Recorded Investment
Total Interest Income Recognized
Commercial real estate - nonowner occupied [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment	347
With no related allowance recorded, Unpaid Principal Balance	825
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	1,350
With no related allowance recorded, Interest Income Recognized	94
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment	347
Total Unpaid Principal Balance	825
Total Related Allowance
Total Average Recorded Investment	1,350
Total Interest Income Recognized	94
Agricultural [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment
With no related allowance recorded, Unpaid Principal Balance
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment
With no related allowance recorded, Interest Income Recognized
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment
Total Unpaid Principal Balance
Total Related Allowance
Total Average Recorded Investment
Total Interest Income Recognized
Residential real estate [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment	1,491
With no related allowance recorded, Unpaid Principal Balance	1,558
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment	1,793
With no related allowance recorded, Interest Income Recognized	65
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment	1,372
With a specific allowance recorded, Unpaid Principal Balance	1,372
With a specific allowance recorded, Related Allowance	138
With a specific allowance recorded, Average Recorded Investment	1,424
With a specific allowance recorded, Interest Income Recognized	43
Totals:
Total Recorded Investment	2,863
Total Unpaid Principal Balance	2,930
Total Related Allowance	138
Total Average Recorded Investment	3,217
Total Interest Income Recognized	108
HELOC [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment	68
With no related allowance recorded, Unpaid Principal Balance	68
With no related allowance recorded, Average Recorded Investment	85
With no related allowance recorded, Interest Income Recognized	4
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment	46
With a specific allowance recorded, Unpaid Principal Balance	46
With a specific allowance recorded, Related Allowance	2
With a specific allowance recorded, Average Recorded Investment	51
With a specific allowance recorded, Interest Income Recognized	2
Totals:
Total Recorded Investment	114
Total Unpaid Principal Balance	114
Total Related Allowance	2
Total Average Recorded Investment	136
Total Interest Income Recognized	6
Consumer [Member]
With no related allowance recorded:
With no related allowance recorded, Recorded Investment
With no related allowance recorded, Unpaid Principal Balance
With no related allowance recorded, Related Allowance
With no related allowance recorded, Average Recorded Investment
With no related allowance recorded, Interest Income Recognized
With a specific allowance recorded:
With a specific allowance recorded, Recorded Investment
With a specific allowance recorded, Unpaid Principal Balance
With a specific allowance recorded, Related Allowance
With a specific allowance recorded, Average Recorded Investment
With a specific allowance recorded, Interest Income Recognized
Totals:
Total Recorded Investment
Total Unpaid Principal Balance
Total Related Allowance
Total Average Recorded Investment
Total Interest Income Recognized

Loans and Allowance for Cred_15

Loans and Allowance for Credit Losses (Details) - Schedule of Credit Losses for Unfunded Loan Commitments - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Credit Losses for Unfunded Loan Commitments [Abstract]
Balance, beginning of period
Adjustment for adoption of ASU 2016-13	1,149
Provision for unfunded commitments	(373)
Balance, end of period	$ 776

Loans and Allowance for Cred_16

Loans and Allowance for Credit Losses (Details) - Schedule of Loans to Directors - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Loans to Directors [Abstract]
Balance at beginning of period	$ 521	$ 521
Balance at end of period	435	521
Effect of change in compostioin of directors and executive officers		112
New Term Loans
Repayment of term loans	(144)	(53)
Changes in balances of revolving lines of credit	$ 58	$ (59)

Premises and Equipment (Details

Premises and Equipment (Details) - Schedule of Premises and Equipment - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 47,235	$ 46,456
Less accumulated depreciation	(25,857)	(23,627)
Net premises and equipment	21,378	22,829
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	3,563	3,563
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	27,663	27,699
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	15,842	14,315
Construction in process [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 167	$ 879

Goodwill and Intangibles (Detai

Goodwill and Intangibles (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangibles [Abstract]
Balance of goodwill	$ 23,239	$ 23,239	$ 23,191
Amortization expense for intangibles	$ 90	$ 69
Estimated amortization expense	5 years

Goodwill and Intangibles (Det_2

Goodwill and Intangibles (Details) - Schedule of The Balance of Goodwill - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of The Balance of Goodwill [Abstract]
Beginning balance	$ 23,239	$ 23,191
Measurement period adjustments		48
Ending balance	$ 23,239	$ 23,239

Goodwill and Intangibles (Det_3

Goodwill and Intangibles (Details) - Schedule of Carrying basis and Accumulated Amortization of Intangible Assets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Core deposits intangible [Member]
Goodwill and Intangibles [Line Items]
Gross Carrying Amount	$ 660	$ 660
Accumulated Amortization	(236)	(170)
Customer relationship intangible [Member]
Goodwill and Intangibles [Line Items]
Gross Carrying Amount	200	200
Accumulated Amortization	(200)	(176)
Banking intangibles [Member]
Goodwill and Intangibles [Line Items]
Gross Carrying Amount	860	860
Accumulated Amortization	$ (436)	$ (346)

Mortgage Banking and Servicin_3

Mortgage Banking and Servicing Rights (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Mortgage Banking and Servicing Rights [Line Items]
Unpaid principal balance of mortgage loans	$ 1,400	$ 1,400
Servicing fees	$ 3.4	$ 3.2

Mortgage Banking and Servicin_4

Mortgage Banking and Servicing Rights (Details) - Schedule of Mortgage Servicing Rights Capitalized and Related Amortization - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Mortgage Servicing Rights Capitalized and Related Amortization [Abstract]
Carrying amount, beginning of year	$ 13,503	$ 12,034
Mortgage servicing rights capitalized during the year	1,695	1,939
Mortgage servicing rights amortization during the year	(1,242)	(1,749)
Net change in valuation allowance	(50)	1,279
Carrying amount, end of year	13,906	13,503
Valuation allowance:
Beginning of year	177	1,456
Increase (reduction)	50	(1,279)
End of year	227	177
Fair value, beginning of period	15,754	12,629
Fair value, end of period	$ 17,125	$ 15,754

Derivative Financial Instrume_3

Derivative Financial Instruments (Details) - Schedule of Notional Amount and Fair Value of the Company’s Interest Rate Swaps - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	$ 75,847	$ 71,977
Asset Derivatives, Fair Value	3,683	5,564
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	79,131	69,745
Liability Derivatives, Fair Value	(3,675)	(5,558)
Interest rate swaps associated with loans [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	68,381	66,477
Asset Derivatives, Fair Value	3,638	5,538
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	68,381	66,477
Liability Derivatives, Fair Value	(3,638)	(5,538)
IRLCs [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount	7,466
Asset Derivatives, Fair Value	45
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount		3,268
Liability Derivatives, Fair Value		(20)
Forward Contracts [Member]
Derivatives not designated as hedging instruments
Asset Derivatives, Notional Amount		5,500
Asset Derivatives, Fair Value		26
Derivatives not designated as hedging instruments
Liability Derivatives, Notional Amount	10,750
Liability Derivatives, Fair Value	$ (37)

Derivative Financial Instrume_4

Derivative Financial Instruments (Details) - Schedule of the Amounts Included in the Consolidated Statements of Income for Non-Hedging Derivative Financial Instruments - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest rate swap contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification	Other income
Amount of gain (loss)	$ 132	$ 19
IRLCs [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification	Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ 65	(42)
Forward contracts [Member]
Condensed Financial Statements, Captions [Line Items]
Statement of income classification	Gain on sale of mortgage loans & OMSR
Amount of gain (loss)	$ (63)	$ 57

Derivative Financial Instrume_5

Derivative Financial Instruments (Details) - Schedule of the Offsetting of Financial Assets and Derivative Assets - Interest rate swaps [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Gross amounts of recognized assets	$ 3,957	$ 5,540
Gross amounts offset in the consolidated balance sheet	319	2
Net amounts of assets presented in the consolidated balance sheet	3,638	5,538
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral received	2,900	4,480
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 738	$ 1,058

Derivative Financial Instrume_6

Derivative Financial Instruments (Details) - Schedule of the Offsetting of Financial Liabilities and Derivative Liabilities - Interest rate swaps [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative [Line Items]
Gross amounts of recognized liabilities	$ 3,957	$ 5,540
Gross amounts offset in the consolidated balance sheet	319	2
Net amounts of liabilities presented in the consolidated balance sheet	3,638	5,538
Gross amounts not offset in the consolidated balance sheet, Financial instruments
Gross amounts not offset in the consolidated balance sheet, Cash collateral pledged
Gross amounts not offset in the consolidated balance sheet, Net amount	$ 3,638	$ 5,538

Interest-Bearing Deposits (Deta

Interest-Bearing Deposits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest-Bearing Deposits [Line Items]
Interest-bearing time deposits	$ 250,000
Totaled amount	54,100	$ 23,400
Certificates of deposit obtained from brokers		7,000
Time deposits	56,500	58,000
Insured balances	250,000
Cash CDARS program insured	250,000
Other banks program	250,000
Deposit amount	$ 5,200	$ 7,000

Interest-Bearing Deposits (De_2

Interest-Bearing Deposits (Details) - Schedule of Maturities of Time Deposit - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Maturities Of Time Deposit Abstract
2024	$ 197,374
2025	41,190
2026	14,459
2027	1,958
2028	528
Thereafter
Total	$ 255,509	$ 190,880

Short-Term Borrowings (Details)

Short-Term Borrowings (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Short-Term Borrowings [Line Items]
Agency securities fees	$ 4.5	$ 5.4
Mortgage-backed securities	$ 15.2	12.4
Securities maturity, description	The collateral is held at the FHLB and has maturities from 2025 through 2051.
Repurchase agreement	$ 13.4
Maximum amount outstanding	24.6	30.9
Monthly average agreements	15.8	20.3
Federal reserve discount	20.1
Purchases of federal funds	$ 41	$ 41
REPO Agreements [Member]
Short-Term Borrowings [Line Items]
Short-term borrowings mature, description	The repurchase agreements mature within one month.

Short-Term Borrowings (Detail_2

Short-Term Borrowings (Details) - Schedule of Short-Term Borrowings - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Short-Term Borrowings [Abstract]
Securities Sold Under Repurchase Agreements	$ 13,387	$ 14,923

Federal Home Loan Bank (FHLB)_3

Federal Home Loan Bank (FHLB) Advances (Details) $ in Millions	Dec. 31, 2023 USD ($)
Federal Home Loan Bank (FHLB) Advances [Line Items]
Secured by mortgage loans (in Dollars)	$ 272.1
Minimum [Member]
Federal Home Loan Bank (FHLB) Advances [Line Items]
Variable interest rates	3.75%
Maximum [Member]
Federal Home Loan Bank (FHLB) Advances [Line Items]
Variable interest rates	5.47%

Federal Home Loan Bank (FHLB)_4

Federal Home Loan Bank (FHLB) Advances (Details) - Schedule of Aggregate Annual Maturities of FHLB Advances - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Federal Home Loan Bank (FHLB) Advances [Abstract]
2024	$ 61,100
2026	5,000
2028	17,500
Total	$ 83,600	$ 60,000

Trust Preferred Securities (Det

Trust Preferred Securities (Details) - USD ($)		12 Months Ended
	Sep. 15, 2005	Dec. 31, 2023	Dec. 31, 2022
Trust Preferred Securities [Line Items]
Private offering of capital securities	$ 10,000
Liquidation amount	$ 1,000
Capital Securities		$ 10,300,000	$ 10,300,000
Capital Securities [Member]
Trust Preferred Securities [Line Items]
Variable rate percentage		1.80%
Maturity date		Sep. 15, 2035

Subordinated Debt (Details)

Subordinated Debt (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	May 27, 2021	Dec. 31, 2023
Subordinated Debt [Line Items]
Aggregate principal amount	$ 20
Floating rate percentage	3.65%
Interest rate		3.65%
Debt issuance costs		$ 0.5
Subordinated Debt [Member]
Subordinated Debt [Line Items]
Maturity Date		Jun. 01, 2031

Income Taxes (Details)

Income Taxes (Details) $ in Millions	Dec. 31, 2023 USD ($)
Income Taxes [Abstract]
Net operating losses	$ 13.1
Valuation allowance

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Provision for Income Taxes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Provision for Income Taxes [Abstract]
Taxes currently payable	$ 744	$ 86
Deferred provision	1,878	2,709
Income tax expense	$ 2,622	$ 2,795

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Reconciliation of Income Tax Expense at the Statutory Rate - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Reconciliation of Income Tax Expense at the Statutory Rate [Abstract]
Computed at the statutory rate (21%)	$ 3,091	$ 3,216
Increase (decrease) resulting from
Tax exempt interest	(117)	(111)
BOLI income	(187)	(106)
Sec. 831(b) election	(198)	(199)
Other	33	(5)
Actual tax expense	$ 2,622	$ 2,795

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Reconciliation of Income Tax Expense at the Statutory Rate (Parentheticals)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Reconciliation of Income Tax Expense at the Statutory Rate [Abstract]
Computed at the statutory Percentage	21%	21%

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of Tax Effects of Temporary Differences Related to Deferred Taxes - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets
Allowance for credit losses	$ 3,315	$ 2,902
Unrealized losses on available-for-sale securities	7,929	8,538
Capitalized research and development costs	90	117
Accrued bonus	124	142
Net operating loss	2,758	5,410
Other	819	854
Deferred tax assets	15,035	17,963
Deferred tax liabilities
Depreciation	(983)	(1,117)
Mortgage servicing rights	(2,920)	(2,836)
Purchase accounting adjustments	(1,488)	(1,598)
Prepaids	(475)	(527)
Net deferred loan costs	(93)	(93)
Section 475 MTM	(7,929)	(8,538)
FHLB stock dividends	(122)	(271)
Deferred tax liabilities	(14,010)	(14,980)
Net deferred tax asset	$ 1,025	$ 2,983

Regulatory Matters (Details)

Regulatory Matters (Details)	12 Months Ended
	Dec. 31, 2023
Regulatory Matters [Abstract]
Minimum conservation buffer	2.50%

Regulatory Matters (Details) -

Regulatory Matters (Details) - Schedule of Actual Capital Amounts and Ratios - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Actual Amount [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier I Capital to average assets	$ 148,049	$ 146,678
Tier I Common equity capital to risk-weighted assets	148,049	146,678
Tier I Capital to risk-weighted assets	148,049	146,678
Total Risk-based capital to risk-weighted assets	$ 161,872	$ 160,346
Actual Ratio [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier I Capital to average assets	10.93%	11.06%
Tier I Common equity capital to risk-weighted assets	13.42%	13.42%
Tier I Capital to risk-weighted assets	13.42%	13.42%
Total Risk-based capital to risk-weighted assets	14.67%	14.67%
For Capital Adequacy Purposes Amount [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier I Capital to average assets	$ 54,185	$ 53,069
Tier I Common equity capital to risk-weighted assets	49,640	49,200
Tier I Capital to risk-weighted assets	66,186	65,600
Total Risk-based capital to risk-weighted assets	$ 88,249	$ 87,466
For Capital Adequacy Purposes Ratio [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier I Capital to average assets	4%	4%
Tier I Common equity capital to risk-weighted assets	4.50%	4.50%
Tier I Capital to risk-weighted assets	6%	6%
Total Risk-based capital to risk-weighted assets	8%	8%
To Be Well Capitalized Under Prompt Corrective Action Procedures Amount [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier I Capital to average assets	$ 67,732	$ 66,336
Tier I Common equity capital to risk-weighted assets	71,702	71,067
Tier I Capital to risk-weighted assets	88,249	87,466
Total Risk-based capital to risk-weighted assets	$ 110,311	$ 109,333
To Be Well Capitalized Under Prompt Corrective Action Procedures Ratio [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier I Capital to average assets	5%	5%
Tier I Common equity capital to risk-weighted assets	6.50%	6.50%
Tier I Capital to risk-weighted assets	8%	8%
Total Risk-based capital to risk-weighted assets	10%	10%

Employee Benefits (Details)

Employee Benefits (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Employee Benefits [Abstract]
Employer matching contribution, percent		100%
Maximum employee contribution of compensation received		4%
Contribution plan, description		Any discretionary contribution made by the Company is fully vested after three years of credited service.
Employer contributions charged to expense		$ 600	$ 700
Description of agreements provide		The agreements provide monthly payments for up to 15 years that equal 15 percent to 25 percent of average compensation prior to retirement or death.
Employee stock ownership plan (ESOP), compensation expense for current agreements		$ 200	200
Policies were purchased	$ 10,500
Cash surrender value of all life insurance policies		$ 29,121	$ 28,870
Employee stock ownership plan (ESOP), number of allocated shares (in Shares) (in Shares)		328,187	370,876
Employee stock ownership plan (ESOP), expense		$ 100	$ 0

Share-Based Compensation Plan_2

Share-Based Compensation Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Plan [Line Items]
Option award contractual term	10
Compensation cost charged against income	$ 0.6	$ 0.6
Share based compensation arrangements	0.1	$ 0.1
Total unrecognized compensation cost	$ 0.6
Weighted average period	1 year 7 months 13 days
Share-Based Payment Arrangement [Member]
Share-Based Compensation Plan [Line Items]
SAR and common restricted stock, shares (in Shares)	500,000

Share-Based Compensation Plan_3

Share-Based Compensation Plan (Details) - Schedule of Restricted Stock Activity shares in Thousands	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Schedule of Summary of Restricted Stock Activity [Line Items]
Shares, Nonvested ending | shares	48,966
Weighted- Average Value per Share, Nonvested ending | $ / shares	$ 18.49
Restricted Stock [Member]
Schedule of Summary of Restricted Stock Activity [Line Items]
Shares, Nonvested begining | shares	52,919
Weighted- Average Value per Share, Nonvested begining | $ / shares	$ 19.23
Shares, Granted | shares	28,664
Weighted- Average Value per Share, Granted | $ / shares	$ 16.53
Shares, Vested | shares	(31,810)
Weighted- Average Value per Share, Vested | $ / shares	$ 17.96
Shares, Forfeited | shares	(807)
Weighted- Average Value per Share, Forfeited | $ / shares	$ 18.27

Disclosures about Fair Value _3

Disclosures about Fair Value of Assets and Liabilities (Details)	12 Months Ended
	Dec. 31, 2023
Disclosures about Fair Value of Assets and Liabilities [Abstract]
Decrease in constant prepayment rate	3.42%
Maturity period	90 days

Disclosures about Fair Value _4

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Fair Value Assets Measured on Recurring Basis - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
U.S. Treasury and Government Agencies [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	$ 6,517	$ 6,764
Mortgage-Backed Securities [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	188,867	205,835
State and Political Subdivisions [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	9,898	11,103
Other Corporate Securities [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	14,426	15,078
Interest Rate Contracts - Assets [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	3,638	5,538
Interest Rate Contracts - Liabilities [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	(3,638)	(5,538)
Forward Contracts [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	(37)	26
IRLCs [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	45	(20)
Level 1 [Member] | U.S. Treasury and Government Agencies [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 1 [Member] | Mortgage-Backed Securities [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 1 [Member] | State and Political Subdivisions [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 1 [Member] | Other Corporate Securities [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 1 [Member] | Interest Rate Contracts - Assets [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 1 [Member] | Interest Rate Contracts - Liabilities [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 1 [Member] | Forward Contracts [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	(37)	26
Level 1 [Member] | IRLCs [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 2 [Member] | U.S. Treasury and Government Agencies [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	6,517	6,764
Level 2 [Member] | Mortgage-Backed Securities [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	188,867	205,835
Level 2 [Member] | State and Political Subdivisions [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	9,898	11,103
Level 2 [Member] | Other Corporate Securities [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	14,426	15,078
Level 2 [Member] | Interest Rate Contracts - Assets [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	3,638	5,538
Level 2 [Member] | Interest Rate Contracts - Liabilities [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	(3,638)	(5,538)
Level 2 [Member] | Forward Contracts [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 2 [Member] | IRLCs [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 3 [Member] | U.S. Treasury and Government Agencies [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 3 [Member] | Mortgage-Backed Securities [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 3 [Member] | State and Political Subdivisions [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 3 [Member] | Other Corporate Securities [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 3 [Member] | Interest Rate Contracts - Assets [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 3 [Member] | Interest Rate Contracts - Liabilities [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 3 [Member] | Forward Contracts [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis
Level 3 [Member] | IRLCs [Member] | Fair Value, Recurring [Member]
Schedule of Fair Value Assets Measured on Recurring Basis [Line Items]
Assets, fair value on recurring basis	$ 45	$ (20)

Disclosures about Fair Value _5

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Fair Value Measurements Recognized in the Accompanying Consolidated Balance Sheets Using Significant Unobservable (Level 3) Inputs - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest rate lock commitments
Balance at beginning of period	$ (20)	$ 22
Change in fair value	65	(42)
Balance at end of period	$ 45	$ (20)

Disclosures about Fair Value _6

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Mortgage servicing rights	$ 1,896	$ 1,448
Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Mortgage servicing rights	864	1,028
Level 1 [Member]
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Mortgage servicing rights
Level 1 [Member] | Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Mortgage servicing rights
Level 2 [Member]
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Mortgage servicing rights
Level 2 [Member] | Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Mortgage servicing rights
Level 3 [Member]
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Mortgage servicing rights	1,896	1,448
Level 3 [Member] | Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Schedule of Mortgage Servicing Rights are Tested for Impairment on a Quarterly Basis [Line Items]
Mortgage servicing rights	$ 864	$ 1,028

Disclosures about Fair Value _7

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Collateral-dependent Individually Evaluated or Impaired Loans [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value	$ 864	$ 1,028
Valuation technique	Market comparable properties	Market comparable properties
Unobservable inputs	Comparability adjustments (%)	Comparability adjustments (%)
Range (weighted- average)	2 - 100% (25%)	8 - 21% (12%)
Mortgage Servicing Rights [Member] | Discount Rate [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value	$ 1,896	$ 1,448
Valuation technique	Discounted cash flow	Discounted cash flow
Unobservable inputs	Discount rate	Discount rate
Range (weighted- average)	11.01%	11.39%
Mortgage Servicing Rights [Member] | Constant Prepayment Rate [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Unobservable inputs	Constant prepayment rate	Constant prepayment rate
Range (weighted- average)	7.16%	7.52%
Mortgage Servicing Rights [Member] | P&I Earnings Credit [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Unobservable inputs	P&I earnings credit	P&I earnings credit
Range (weighted- average)	5.33%	4.35%
Mortgage Servicing Rights [Member] | T&I Earnings Credit [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Unobservable inputs	T&I earnings credit	T&I earnings credit
Range (weighted- average)	5.13%	4.58%
Mortgage Servicing Rights [Member] | Inflation for Cost of Servicing [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Unobservable inputs	Inflation for cost of servicing	Inflation for cost of servicing
Range (weighted- average)	3.50%	3.50%
IRLCs [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Fair value	$ 45	$ (20)
Valuation technique	Discounted cash flow	Discounted cash flow
Unobservable inputs	Loan closing rates	Loan closing rates
IRLCs [Member] | Minimum [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Range (weighted- average)	27%	41%
IRLCs [Member] | Maximum [Member]
Schedule of Unobservable Inputs Used in Recurring and Nonrecurring Level 3 Fair Value Measurements [Line Items]
Range (weighted- average)	91%	99%

Disclosures about Fair Value _8

Disclosures about Fair Value of Assets and Liabilities (Details) - Schedule of Estimated Fair Values Financial Instruments - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial assets
Cash and due from banks	$ 22,965	$ 27,817
Interest bearing time deposits	1,535	2,131
Loans held for sale	2,525	2,073
Loans, net of allowance for losses	984,426	948,257
Federal Reserve and FHLB Bank stock, at cost	7,279	6,326
Interest receivable	4,657	4,091
Financial liabilities
Deposits	1,070,205	1,086,665
Short-term borrowings	13,387	14,923
FHLB advances	83,600	60,000
Trust preferred securities	10,310	10,310
Subordinated debt, net of issuance costs	19,642	19,594
Interest payable	2,443	769
Fair Value [Member]
Financial assets
Cash and due from banks	22,965	27,817
Interest bearing time deposits	1,535	2,131
Loans held for sale	2,565	2,100
Loans, net of allowance for losses	964,216	945,699
Federal Reserve and FHLB Bank stock, at cost	7,279	6,326
Interest receivable	4,657	4,091
Financial liabilities
Deposits	1,078,028	1,090,718
Short-term borrowings	13,387	14,923
FHLB advances	83,368	59,886
Trust preferred securities	9,759	9,674
Subordinated debt, net of issuance costs	19,435	18,959
Interest payable	2,443	769
Level 1 [Member]
Financial assets
Cash and due from banks	22,965	27,817
Interest bearing time deposits
Loans held for sale
Loans, net of allowance for losses
Federal Reserve and FHLB Bank stock, at cost
Interest receivable
Financial liabilities
Deposits	814,696	895,785
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable
Level 2 [Member]
Financial assets
Cash and due from banks
Interest bearing time deposits	1,535	2,131
Loans held for sale	2,565	2,100
Loans, net of allowance for losses
Federal Reserve and FHLB Bank stock, at cost	7,279	6,326
Interest receivable	4,657	4,091
Financial liabilities
Deposits	263,332	194,933
Short-term borrowings	13,387	14,923
FHLB advances	83,368	59,886
Trust preferred securities	9,759	9,674
Subordinated debt, net of issuance costs	19,435	18,959
Interest payable	2,443	769
Level 3 [Member]
Financial assets
Cash and due from banks
Interest bearing time deposits
Loans held for sale
Loans, net of allowance for losses	964,216	945,699
Federal Reserve and FHLB Bank stock, at cost
Interest receivable
Financial liabilities
Deposits
Short-term borrowings
FHLB advances
Trust preferred securities
Subordinated debt, net of issuance costs
Interest payable

Parent Company Financial Info_3

Parent Company Financial Information (Details) - Schedule of Condensed Balance Sheets - Parent Company [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash & cash equivalents	$ 6,468	$ 4,655
Investment in banking subsidiaries	139,502	135,923
Investment in nonbanking subsidiaries	6,279	6,587
Other assets	2,726	2,076
Total assets	154,975	149,241
Liabilities
Trust preferred securities	10,000	10,000
Sub debt net of issuance cost	19,642	19,594
Borrowings from nonbanking subsidiaries	310	310
Other liabilities & accrued interest payable	681	909
Total liabilities	30,633	30,813
Shareholders’ equity	124,342	118,428
Total liabilities and shareholders’ equity	$ 154,975	$ 149,241

Parent Company Financial Info_4

Parent Company Financial Information (Details) - Schedule of Condensed Statements of Income - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Dividends from subsidiaries:
Banking subsidiaries	$ 10,000
Nonbanking subsidiaries	700	750
Total income	10,700	750
Expenses
Interest expense	1,494	1,139
Other expense	1,616	1,747
Total expenses	3,110	2,886
Income before income tax	7,590	(2,136)
Income tax benefit	(652)	(613)
Income (loss) before equity in undistributed income of subsidiaries	8,242	(1,523)
Equity in undistributed income of subsidiaries
Banking subsidiaries	3,290	13,426
Nonbanking subsidiaries	563	618
Total	3,853	14,044
Net income	$ 12,095	$ 12,521

Parent Company Financial Info_5

Parent Company Financial Information (Details) - Schedule of Condensed Statements of Comprehensive Income (Loss) - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Condensed Statements of Comprehensive Income (Loss) [Line Items]
Net income	$ 12,095	$ 12,521
Available-for-sale investment securities:
Gross unrealized holding gain (loss) arising in the period	2,897	(38,323)
Related tax (expense) benefit	(608)	8,048
Net effect on other comprehensive income (loss)	2,289	(30,275)
Total comprehensive income (loss)	$ 14,384	$ (17,754)

Parent Company Financial Info_6

Parent Company Financial Information (Details) - Schedule of Condensed Statements of Cash Flows - Parent Company [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating activities
Net income	$ 12,095	$ 12,521
Items not requiring (providing) cash
Equity in undistributed net income of subsidiaries	(3,853)	(14,044)
Stock compensation expense	576	568
Other assets	230	973
Other liabilities	(228)	(502)
Net cash provided by (used in) operating activities	8,820	(484)
Financing activities
Dividends on common shares	(3,584)	(3,407)
Stock dividends on common shares		(8)
Repurchase of common shares	(3,471)	(5,900)
Other financing activities	48	48
Net cash used in financing activities	(7,007)	(9,267)
Net change in cash and cash equivalents	1,813	(9,751)
Cash and cash equivalents, beginning of year	4,655	14,406
Cash and cash equivalents, end of year	$ 6,468	$ 4,655

Quarterly Financial Informati_3

Quarterly Financial Information (unaudited) (Details) - Schedule of Quarterly Financial Information (unaudited) - Quarter End Adjustment [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Schedule of Quarterly Financial Information [Line Items]
Interest income	$ 13,824	$ 9,395	$ 14,406	$ 10,474	$ 14,796	$ 11,764	$ 15,126	$ 12,936
Interest expense	3,500	918	4,577	881	5,260	1,334	5,542	2,037
Net interest income	10,324	8,477	9,829	9,593	9,536	10,430	9,584	10,899
Provision for loan losses	250		145		(6)		(74)
Noninterest income	3,666	5,802	4,361	4,673	4,163	4,043	5,531	3,713
Noninterest expense	10,773	10,859	10,339	10,802	10,481	10,385	10,369	10,268
Income tax expense	517	607	631	630	537	746	937	812
Net income	$ 2,450	$ 2,813	$ 3,075	$ 2,834	$ 2,687	$ 3,342	$ 3,883	$ 3,532
Basic earnings per common share (in Dollars per share)	$ 0.35	$ 0.4	$ 0.45	$ 0.4	$ 0.39	$ 0.48	$ 0.58	$ 0.51
Diluted earnings per common share (in Dollars per share)	0.35	0.4	0.45	0.4	0.39	0.47	0.56	0.5
Dividends per share (in Dollars per share)	$ 0.125	$ 0.115	$ 0.13	$ 0.12	$ 0.13	$ 0.12	$ 0.135	$ 0.125